2018 (1) TMI 720

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....Shri D.H. Nadkarni, Ld. Counsel appearing on behalf of the appellant at the out set submit that on the issue whether the MRP is required to be affixed on the subject goods which is in the packing of 10 Kgs which contained 20 blocks of 500 grams block cake each, the matter was taken up by the Government of Maharashtra and vide order dated 26/09/2005 it was held that there was no violation of provisions of Standard of Weights and Measures Act, 1976, in as much as there is no requirement of affixing any MRP on the products in question. The Central Excise Department availed a review of the said order. It was rejected vide order dated 20/07/2007, the Commissioner of Central Excise, Pune-II challenged the said orders before the Hon ble Bombay Hig....

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....f Section 4A (1) which is reproduced below: 4A. Valuation of excisable goods with reference to retail sale price. - (1) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the Standards of Weights and Measures Act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. From the above section it can be seen that even though any product is notified under Section 4A, it should be covered under the provisions of Standard of Weights and Measures Act, 1976. As submitted by the L....

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....etitioner companies have also demonstrated through evidence before the Government that all the Indian Manufacturers of yeast follow similar packing to suit specific technological requirements, the most fundamental being rapid cooling. These products are required to be kept refrigerated at all times, and they are not to be taken out of the refrigerator till used. It is inadvisable, as pointed out to Government to take out the carton each time a small quantity is needed. The larger bakery units would use much more but the majority of bakeries being small or medium sized, it is equally important to cater to the commercial needs of small and cottage industry bakeries". The above aforesaid order was proposed to be reviewed by the Central Excise....

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....where there was no statutory requirement to do so under the Standards of Weights and Measures Act, 1976, it was clarified that in such cases duty will be charged under Section 4 of C.E. Act and not under Section 4-A (the clarification dt. 11.8.97 did not, however, specifically mention whether the disputed goods were notified under Section 4-A or not and whether it covered only nonnotified goods.) 6. It is, therefore, clarified that, in respect of all goods (whether notified u/s 4A or not) which are not statutorily required to print/declare the retail sale price on the packages under the provisions of the Standards of Weight & Measures Act, 1976 or under Section 3(2) of the Central Excise Act, 1944, if tariff values have been fixed for the c....