2012 (7) TMI 962

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....argin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} Ajit Bharihoke, President and Rakesh Kumar, Technical Member B.L. Narsimahan, Mayank Garg, Advs., for the Appellant I. Beg and R.K. Verma, ARs for the Respondent JDUGEMENT Ajit Bharihoke, President 1. By this order we proposed to dispose above noted two appeals involving similar question of law and facts. The appellants are engaged in manufacture of chewing tobacco which is soled through various dealers. The appellants are clearing....

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....lue in terms of Section 4 of the Central Excise Act and that the Commissioners (Appeals) concerned were not right in holding that for the purpose of valuation, Section 4A of the Central Excise Act would be applicable. In support of their contention, ld. Counsels appearing for the appellants have relied upon the judgement of Supreme Court in the matter of CCE, Vapi vs. Kraftech Products - 2008 (224) ELT 504 (SC) as also the judgement of Supreme Court in the matter of CCE, Rajkot, Gujarat vs. Makson Confectionery Pvt. Ltd. - 2010 (259) ELT 5 (SC) and various other judgements of the Coordinate Benches of this Tribunal. 3. Shri I. Beg and Shri R.K. Verma, Departmental Representatives in respective appeals on the contrary have argued in suppo....

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....by weight or measure, subject of course to the condition that the net weight of the commodity is 10 gms. or less. This legal requirement in this case also stands complied with. Once it is held that the Rules have no application in respect of the commodity as marketed and sold by the respondent, Section 4A of the Act will have no application. The appellate authority as also the Tribunal, in our opinion, therefore, were right in their decisions. 23. We have noticed hereinbefore that each package offered to sell to the customer contains three sachets. Net weight of all the three sachets are stated thereon. It is a "multi-piece package" which is capable of being offered to sell as such only because a package is a "multi-piece package", the s....