2014 (6) TMI 420

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....til, Adv. For the Respondent : Shri Navneet, Addl Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Original no. 8/BR/Th-I/2010 dated 09/02/2010 passed by the Commissioner of Central Excise, Thane-I. 2. Vide the impugned order, the learned adjudicating authority has confirmed a duty demand of Rs.80,08,268/- along with interest thereon a....

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....uired to be indicated on the packages. The exports are effected under bond under Rule 19 of the Central Excise Rules, 2002. In respect of such exported biscuits, they have taken CENVAT credit on the inputs/input services used in or in relation to the manufacture and the department is objecting to such availment of credit on the ground that the goods are exempt from excise duty when sold in the dom....

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....specified situations and one of the situations mentioned in the said Circular is "goods meant for export". He also relies on the decision of the Tribunal in the case of Timewell Technics vs. CCE 2009 (238) ELT 643(T) and Indo Nissin vs. CCE 2008 (230) ELT 143(T) wherein it was held that in respect of export goods, there is no requirement of affixing MRP and valuation has to be done under section 4....

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....carefully considered the submissions made by both the sides. 5.1 Law made in India applies to the whole of India or within the territory situated in India. They do not have extra territorial jurisdiction. This applies to Standards of Weights and Measures Act, 1976 and the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. Therefore, the requirement of affixing MRP is only mea....