TaxTMI 
TaxTMI 
2017 (6) TMI 760
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....ondent ORDER Per Bench The issue in the present appeal is whether the Talcum Powder in 25 gram packages cleared by the appellants which are meant for free distribution along with Santoor Bathing Bars are liable to be assessed under Section 4 or 4A of the Central Excise Act, 1944. 2. The appellants are manufacturers of Talcum Powder and are registered with the Central Excise Department. They cl....
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.... held liable for confiscation and also proposing for penalty. After due process of law, the original authority confirmed the differential duty along with interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the differential duty demand, interest. But, however, set aside the penalty imposed under Rule 25. The penalty of Rs. 30,000/- imposed on M/s. WIPRO Ltd. under Rule 26 ....
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....med by the Hon'ble Supreme Court as reported in 2005 (183) ELT A161 (SC). 4. Against this, the learned AR Shri S. Nagalingam submitted that the goods being specified goods, will attract the provisions of Standards of Weights and Measures Act /Rules and therefore the valuation has to be adopted under Section 4A of the Central Excise Act, 1944. 5. We have heard both sides and perused the records. ....
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....h were not having any MRP mentioned on the packets. The packets are only marked as free with cherry blossom shoe polish. The Board issued a Circular No. 625/16/2002-CX., dated 28-2-2002 where it was clarified in respect of the goods, which were supplied free with another consumable item as marketing strategy and MRP is not printed as notified items. The Board clarified that Section 4A of the Centr....