2018 (6) TMI 1415

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....in, Superintendent (AR), for respondent Per: Ramesh Nair Brief facts of the case are that appellant were engaged in manufacturing of insulated wares which were cleared under the customers brand name "MILTON" on payment of MRP based duty under Section 4A of CEA, 1944. The Appellant discontinued the manufacturing activity at around August' 2001. On said date the Appellant had stock of finished....

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....invoice no. 006 & 007 both dated 16.09.2006 on payment of duty as per Section 4 of CEA, 1944. After the clearance of the goods they were issued SCN dated 21.08.2007 wherein it was proposed to recover differential duty of Rs. 32,227/- on the goods that the insulated goods kept in good packed condition unless exposed to weather; that the assessee with intention to evade duty has termed the excisable....

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.... any brand name and retail packing and in bulk, therefore the goods are excluded from the scope of Standard Weights and Measure (Packaging Commodity) Rules 1977. In terms of Rule 2A of said rules there is no legal requirement for declaring any MRP on such product; that Section 4A is applicable only to those goods which are notified to be covered under Section 4A and the product only in packed form....