2018 (10) TMI 962

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.....) dated 29.05.2006 as amended. The automobile component and accessories falling under any chapter of Central Excise Tariff are to be charged duty on assessable value determined under Section 4A of the Central Excise Act, 1944. The period of dispute in this case 01.11.2010 to 18.01.2018 and from 01.04.2007 to 18.01.2011. 4. The dispute with regard to the goods sold to the wholesale dealer in boxes of 100 pieces each on which duty was paid on transaction value as per Section 4 of the Act. Therefore, the show cause notices were issued to the appellant by invoking extended period of limitation for the period 01.11.2010 to 18.01.2018 on 20.11.2011 and for the period 01.4.2007 to 18.01.2011, on 16.06.2011 to demand duty on the clearances made t....

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....for sale direct to a single consumer, or (ii) A commodity sold to an intermediary in bulk to enable such intermediary to sell, distribute or deliver such commodity to the consumer quantities; or (iii) Package containing ten or more than ten retail provided that retail packages are labeled as required under the rules." 11. We also find that Rule 2 (J) defines multi piece packages. It is also reproduced as under: "multi-piece package means a package containing two or more individual packaged or labeled pieces of the same commodities of identical quantity, intended for retail sale, either in individual pieces or the package as a whole" 12. We also find that Rule 29 of the said rules requires the declaration to be made on the wholesal....

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....ommodities) Rule 1977. We also find that Rule 29 (ibid) specifies that on wholesale packages the declaration to be made by the assessee and as per the said Rule there is no requirement to declare retail sale price. Therefore, we hold that appellant are not required to declare retail sale price on wholesale packages. 14. In these circumstances, we are of the view that on merits, the appellants are having a case that they are clearing their goods as wholesale packages to the distributors / intermediaries to sell the goods in question to the consumer in smaller quantities. 15. With regard to the case laws, we find that the issue on valuation under section 4(A) of the Central Excise Act 1944 was dealt by the Hon'ble Apex Court in the case o....