2017 (11) TMI 17

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.....2008. The appellants had been clearing switch gear to industrial consumers directly on assessment under Section 4 of the Central Excise Act, 1944, and they had also been clearing switch gears of less than 25 kg. each to their dealers and assessing them in terms of MRP under Section 4A of the Central Excise Act, 1944. These two types of clearances are not the subject matter of dispute in the present case. The dispute in the present case is in relation to the switch gears weighing more than 25 kg. each and cleared to their dealers. These switch gears have been assessed by the appellants under Section 4 ibid while the adjudicating authority held that these are liable to be assessed under Section 4A ibid as they were not directly sold to the i....

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.... more than 25 kg. each were eventually used by industrial consumers was also found to be untenable for the purpose of treating them to have been cleared for industrial consumers because as per Rule 2A(b) such consumers have to purchase goods directly from manufacturers. 5. Ld. Advocate for the appellant relied on the following case laws: i) Havells Electronics Pvt. Ltd. & Ors. Vs. CCE, Rajasthan - 2007 (3) TMI 1452-CESTAT, Allahabad ii) Controls & Switchgears Contractors Ltd. Vs. CCE, Noida - 2005 (183) ELT 95 (Tri. Delhi) affirmed by Supreme Court - 2011 (274) A109 (SC) iii) Ewac Ceramics Vs. CCE, Rajkot - 2014 (304) ELT 542 (Tri. Ahmd.) 6. Ld. AR for the Revenue justified the impugned order. He submitted that the goods manu....

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..../ packers for service industry like transportation [including airways, railways], hotel or any other similar service industry. (c) Industrial Consumer. - Means those consumers who buy packaged commodities directly from the manufacturers/ packers for using the product in their industry for production, etc.]" 8. The above rules specifies those commodities for which the MRP need not be affixed on the commodities. Consequently, such commodities are not covered under Section 4A. The main contention of the appellant is that packages of switchgear weighing individually more than 25 kg. are exempt from affixing MRP. But switch gear manufactured by the appellant are evidently not being sold by weight or by measure but are sold in terms o....