AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2018 (4) TMI 1386
X X X X Extracts X X X X
X X X X Extracts X X X X
....le to be assessed with reference to the printed MRP under Section 4A of the Central Excise Act, 1944 as contended by the Revenue or under Section 4 of the Central Excise Act, 1944, as urged by the assessee-respondent. 2. The brief facts as per the Show Cause Notice are that the respondent-assessee is engaged in the manufacture of various types of bakery mixes, baking powder, cake pre-mixes etc. which the Respondent was valuing with reference to the transaction value as provided in Section 4 of the Central Excise Act, 1944. The Show Cause Notice was issued to the respondent-assessee demanding duty of Rs. 1,16,52,588/- for the period August 2004 to March 2006 on two separate counts, viz, that some of the products had been mis-classified by t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reunder had to be decided in accordance with the interpretation made by the Legal Metrology Department of the State Government which were administering the said Act. The said Circular states that for the purpose of Section 4A of the Central Excise Act, 1944, the view taken by the concerned department i.e. Legal Metrology Department of the State Government is binding upon the Central Excise authorities. It was submitted by the respondent-assessee that in the assessee's own case, the Food & Civil Supplies and Consumer Protection Department in the Government of Maharashtra had, by an Order dated 26.9.2005 held that the assessee was entitled for the benefit of exemption under Rule 34 of the Standard of Weights & Measures (Packaged Commodities) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....entire amount of duty along with interest and equal amount of penalty had been confirmed. Aggrieved by the said order of adjudication, the respondent-assessee had filed an appeal before the Commissioner (Appeals), who allowed the appeal of the assessee-respondent on both the counts. On the issue of classification, he held that the issue was fully covered by the Order of the Tribunal in the assessee's own case, which has become final. This part of the order is not challenged before us. We are, therefore, not dealing with this aspect. Further, on the issue of valuation, the Commissioner (Appeals), relying upon the CBEC Circular dated 28.2.2002 held that since the concerned State Government authority had already held that the provisions of Sta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unsel for the petition and the counsels appearing for the respondents. 2. The petition is directed against the order dated 26.9.2005 as well as 20th July, 2007 passed by the Respondent No.1 granting exemption in favour of the Respondent Nos. 3 and 4 from the operation of the provisions of Standards of Weights and Measurement Act, 1976. The apprehension raised by the petitioner has been clarified by the Central Board for Excise and Customs, New Delhi, vide their Circular No. 625/16/2002-CX, dated 28.2.2002, wherein, they have clarified in the following words. xxxxxx In view of the above circular which is binding on the Revenue, the Revenue can always make assessment under section 4 of the Central Excise Act, 1944. The learned Cou....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., the applicability of Section 4A of the Central Excise Act, 1944 in the present case is ruled out. Insofar as valuation under Section 4 of the Central Excise Act, 1944 is concerned, Revenue has not pleaded that there had been any other issue on the merits which requires consideration in these proceedings. In fact, the only basis on which Show Cause Notices were issued in the present case, insofar as the issue on valuation was that Section4 of the Central Excise Act, 1944 did not apply and instead, Section 4A applies. Now, in view of the High Court's order since Section 4A is inapplicable and determination of value has to be done under Section 4, there is nothing in the matter which needs further examination. If the Revenue was aggrieved by....