TaxTMI 
TaxTMI 
TaxTMI 
2016 (10) TMI 512
X X X X Extracts X X X X
X X X X Extracts X X X X
....case is whether in the case where the footwear supplied to industries would be valued under Section 4 or Section 4A of Central Excise Act, 1944 when the package of footwear bearing of MRP. The adjudicating authority while adjudicating the show-cause notice on the above issue held that the footwear supplied to the industries would be valued under Section 4 on the ground that the supply made to industry is in bulk. Therefore there is no requirement to declare the retail sale price in the bulk sale to industrial buyers. Accordingly the demands of differential Excise duty were confirmed. Being aggrieved by the Order-in-Original the appellant had filed an appeal before the Commissioner (Appeals), who allowed the appeal both on merits as well as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l Excise, Panchkula Vs. Liberty Shoes Ltd. [2015 (326) ELT 422 (S.C.)]. 5. We have carefully considered the submissions made by both the sides. We find that there is no dispute in case that footwear supply in packages to the industries is not eligible for exemption provided under Rule 34 of The Standards of Weights & Measures (Packaged Commodities) Rule, 1977. If this is so, then the supplier is required to affix the MRP statutory on each package of product. When the requirement to affix the MRP on packaged goods is made under Section 4A of Central Excise Act, 1944 the valuation of the said goods shall be covered by Section 4. It is also fact that the footwear supplier affixing the MRP on each package of each footwear, the respondent suppl....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not be termed as retail package nor the sale thereof be termed as a retail sale and as such there was no requirement of mentioning the retail sale price on that package. All this has been completely missed in the order of the Tribunal. 33. On the other hand the package in question would certainly come within the definition of wholesale package as defined in Rule 2(x)(ii) as it contained the commodity (ice cream) and was sold to intermediary (hotel) for selling the same to the consumer in small quantities. Then Rule 29 would apply to such package which does not require the price to be displayed on the package. What is required to be stated in (a) name and address of the manufacturer, (b) identity of commodity, and (c) total number of reta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or any industry. He is undoubtedly right that ice cream cannot be termed as raw material for any industry. However, the words or for the purposes of servicing any industry are broad enough to include the transaction in question i.e., the sale of a pack of ice cream to the hotel industry. Hotel does not manufacture the ice cream and is dependent entirely upon the sale of ice cream to it by the assessee for ultimately catering the commodity in the package i.e., ice cream to the ultimate consumer. In our view this can be squarely covered in the term servicing any industry . The word service is a noun of the verb to serve . This Court in Coal Mines Provident Fund Commr. v. Ramesh Chander Jha in a different context, observed as under : (SCC p.59....