2008 (1) TMI 59

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..... Archana Wadhwa, Member (Judicial)]-  1.    On matter being called, neither anybody appeared for the appellant nor is there any request for adjournment. We have heard Shri D.S. Negi, learned SDR for the Revenue and gone through the impugned order.  The appellant is engaged in the manufacture of lubricating oil falling under chapter heading No.2710.90 of the Schedule to....

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....g paid by the appellant in accordance with the valuation adopted as per Section 4 on the ground that 210 ltrs. barrel of lubricating oil is not a retail pack but a wholesale pack and there is no requirement to affix any MRP on the same.  The adjudicating authority vide his impugned order has held that such 210 ltr. barrel cannot be held to be a wholesale package, in terms of provisions of Rul....

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....asures Act, the MRP is required to be affixed on the retail pack and not on the wholesale pack or bulk pack.  The appellants are retailing their goods in packs of sizes of 500 ml, 1 ltr, 2 ltrs, and 5 ltrs. etc.  They have strongly contended that the clearances of the lubricating oil in 210 ltr. barrel is directly to their customers and need not be affixed with MRP as in the case of reta....

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.... packages cannot be considered as wholesale packages.  Such approach by the adjudicating authority is not in accordance with the jurisprudence provisions.  The authorities under the Standards of Weights & Measures Act are the best judge to decide as to whether a product is required to be affixed with a MRP under the said Act or not.  If said authority has clarified that 210 ltr. bar....