TaxTMI 
TaxTMI 
TaxTMI 
2015 (12) TMI 1159
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....are selling their final product, i.e., footwear to various buyers in retail as well as to various institutional buyers in bulk on contractual price, but are paying central excise duty on the basis of MRP after availing abatement of 40% as provided under Section 4A of the Central Excise Act, 1944 (hereinafter referred to as 'Act') on both type of transactions irrespective of the fact whether the goods are sold to retail buyers or to institutional buyers on contract price. According to the Revenue, respondent herein, by clearing the footwear (finished goods) to their institutional buyers by assessing their value under Section 4A of the Act, had tried to evade central excise duty inasmuch as the words and language of Section 4A unambi....
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....31.07.1998 wherein it was stated that in case a manufacturer voluntarily affixes MRP, which is not statutorily required, then the central excise duty on goods in such packages shall not be charged on the basis of Section 4A of the Act. Revenue further relied upon another Boards's circular dated 28.08.2002 wherein it was stated that Section 4A of the Act is applicable in respect of those cases only where the manufacturer is legally obliged to print the MRP on the packages of the goods under the provisions of the Standards of Weights and Measures Act, 1976 or the Rules made thereunder or any other law for the time being in force. In view of the above, the respondent herein was served with three Show Cause Notices. The Adjudicating Auth....
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....eights and Measures Act, meaning thereby it was obligatory and essential on the part of the respondent to affix MRP on the goods supplied. It is also a matter of record that footwear is an item which is specified under Section 4A of the Act. Once we find that the footwear is an item which is specified under Section 4A, which is covered by Weights and Measures Act and Rules, and MRP was affixed on the products supplied, which were not exempted under Rule 34 of the Rules, the provision of Section 4A of the Act shall stand attracted. The issue is no more res integra and has been elaborately dealt with by this Court in 'Jayanti Food Processing (P) Ltd. v. Commissioner of Central Excise, Rajasthan' [2007 (8) SCC 34] in the following t....
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.... of the SWM (PC) Rules which provides for exemptions. We have quoted Rule 34 earlier. The Rule has now been amended. However, under the unamended Rule there is a specific declaration that the SWM (PC) Rules shall not apply to any "package" containing a commodity if the marking on the package unambiguously indicates that it has been specially packed for the exclusive use of any industry as a raw material or for the purpose of "servicing any industry, mine or quarry". Learned counsel points out that the "package" which is sold by the assessee mentions that it is specially packed for the exclusive use of the catering industry. 35. Learned counsel further argues that such "package" was for the purposes of "servicing the hotel industry or cat....