2018 (3) TMI 981

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....MBER Mr. Rajesh Chander Kumar And Chander Kumar & Associates , Advocate, For The Appellant Mr. Pakshirajan, AR, For the Respondent Per : JUSTICE DR. SATISH CHANDRA The present appeal is filed against the Order-in-Appeal No.91/2007 dated 29.5.2007; and Order-in-Appeal No. 72/2008-CE dated 03/04/2008. 2. The brief facts of the case are that the appellants are engaged in the manufactur....

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.... 2017 (352) ELT 197, where it was observed that : "11. The Canteen Stores Department (CSD) is wing of the Ministry of Defence. It is a presidential artifice which is assigned to that Ministry in the Government of India (Allocation of Business) Rules, 1961. The organization service officers and staff of the armed forces of the Union and the canteens are locations of storage and display fro....

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....ers of the armed forces of the Union. The goods are procured through a competitive bidding process with prices fixed for a specified period. [The] procurement price has naught to do with the 'maximum retail price' even if affixed on the goods for reasons other than statutory compliance. 13. That a 'maximum retail price' is affixed on the impugned package does not, of itself, render the go....