2019 (2) TMI 843

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.... finished goods" to be further packed in plain pouch of 12 such units to their job worker M/s. Creative Products Pvt. Ltd. The appellants have paid the duty at the time of clearance to job worker adopting a value of cost construction method in terms of Rule 6 (b) (ii) of the Valuation Rules. It is the case of the appellant that Statutory Returns being RT-12 were filled from time to time declaring the semi finished goods. The Job worker carried out a job of packing into bundle of 12 units and cleared the same on payment of duty at the Retail Sale Price (RSP) of the appellant after availing the Cenvat Credit. 2. Show Cause Notice dated 12/03/1999 was issued alleging under Valuation resulting in Short payment of Central Excise Duty. The Adj....

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....extended period is not invokable. The appellant rely upon the following case laws; Jay Yushin Ltd-2000(119) ELT 718 (T-LB) Nirlon Ltd-2004 (177) ELT 836 (T) Nirlon Ltd-2015 (320) ELT 22 (SC) D] That the show cause notice is issued based on the periodical RT 12 returns filed by the appellants. In the absence of any suppression, the demand is barred by limitation and extended period is not invokable. The appellant rely upon the following judgments; Swastik Engineering-2010 (255) ELT 261 (Tr) Swastik Engineering-2014 (304) ELT 333 (Kar) Accurate Chemical Industries-2014 (310) ELT 441 (All) Tinplate Company of India-2013 (289) ELT 414 (Jhar) E] That the appellant submit that there is no malafine with an intent to evad....

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....thers (supra) after analyzing the provisions of Section 4A has held that for application of Section 4A - (a) the goods must be excisable goods which are sold in packages; (b) there should be requirement in the SWM Act or the SWM (PC) Rules made under SWM Act, or any other law, to declare the price of such goods relating to their retail sale on the package; (c) the Central Government must have specified such goods by notification issued under Section 4A, and (d) the nature of sale is of no consequence - the material consideration is that such sale should be in a package and there should be a requirement under SWM Act and the Rules made thereunder or any other law for displaying the MRP on such package. In para 12 of the judgme....

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....any other consumer, there is requirement of affixing MRP on the package under SWM Act or the rules made thereunder or under any other law. It is in accordance with this principle that the Tribunal in the case of Central Arecanut & Cocoa Marketing & Processing Co-op. Ltd. (AMPCO) v. CCE, Mangalore reported in 2008 (226) E.L.T. 369 (Tri.-Chennai) held that Eclairs weighing less than 10 gms and, hence, exempt from the requirement of printing MRP, would be covered by Section 4 not Section 4A, even if for the convenience of distribution, the same are sold in 500 gms. or 1 kg. packs in jars or plastic pouches, and the Government's appeal to Hon'ble Supreme Court against this order was dismissed vide judgment reported in 2008 (232) E.L.T. A107 (S.....