2014 (3) TMI 446

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....pondent. ORDER M/s. Rohini Packers, (the appellant) is engaged in the manufacture and clearance of instant coffee powder by packing bulk coffee powder into pouches/sachets of maximum retail price/retail sale price of Rs. 1/-, 2/-, and Rs 3/-. The appellant also affixes the brand name 'bru' on such sachets. The appellant was paying excise duty on the basis of transaction value. The department ent....

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....onger res integra and is covered by several decisions of the Tribunal which are as under : (1)     Modern High Tech India v. CCE, Pondicherry [2008 (221) E.L.T. 428 (Tri.-Che.)] (2)    Varnica Herbs v. CCE Pondicherry [2008 (221) E.L.T. 417 (Tri.-Che.)] (3)     Commissioner v. Varnica Herbs [2010 (254) E.L.T. A74 (S.C.)] (4)  &nb....

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....proceedings in respect of cases booked on similar facts against Abhishek Enterprises who are also engaged in the production of the same product. Further, he also submits that the Commissioner of Central Excise, Bangalore-I in his order dated 18-3-2013 also has taken similar view in respect of show cause notice issued for the subsequent period in respect of the same appellant. 4. We have cons....

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.... therefore duty cannot be levied on the basis of MRP. We find that similar view has been taken in other cases cited by the learned counsel. We also find that the Commissioner of Central Excise, Bangalore-I who while passing the order in respect of show cause notices issued for the period from October 2011 to August 2012 has indicated clearly that there were two show cause notices issued earlier wh....