2019 (2) TMI 848

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....rand names. Ice creams were brought under MRP based levy of Central Excise duty under Sec.4A of Central Excise Act, 1944 vide notification 20/99-CE (NT) dt.28.2.99 w.e.f. 3.3.99. During the period 1.3.99 to 31.3.2001, the assessee cleared their entire production of ice creams to M/s Hindustan Lever Ltd (HLL) as per an agreement with them. In respect of the ice creams cleared to HLL, which were subsequently sold to ultimate consumers, the respondent adopted valuation as per Sec.4A of the Act. In respect of the ice creams sold to HLL and further by HLL to hotels, parlours and caterers, they have adopted assessment under Sec.4. Three periodical show cause notices were issued on 27.2.2002, 4.4.2002 and 16.7.2002 proposing to demand differential....

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....packaged form as defined under Rule 2(1) of the Standard Weights (Packaged Commodities) Rules, 1977 which require retail sale price to be printed on the packages. In so far as the goods which are cleared by the assessee and subsequently sold to hotels/parlours/caterers are concerned, no retail sale price is printed on them because there is no retail sale. The hotel buys these ice creams in 4 Ltr packs and keeps it and serves ice cream to customers as required. Similarly, in the case of 50 ml and 100 ml packs which are supplied only for the purpose of supply to hotels/parlours etc., there is no sale price. The packing is different and such packs are in turn given by the hotels etc., to their customers. Similarly, in the case of caterers eith....

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....of Sec.4A. 6. We have considered the arguments on both sides and perused the records. We find that ice creams are sold by the appellant to M/s HLL who, in turn sells them in following ways. 1) Sales through distributors for sale to individual consumers. 2) Sale to hotels/ caterers/ parlours in bulk quantities of 4 L, 25 L, etc. 3) Sale to hotels/ parlours/ caterers in 50 ml & 100 ml packs but packed differently without any RSP. 7. As far as the first type of distribution is concerned, there is no dispute and the assessee has paid the duty as per Sec.4A. Show cause notice pertains to Sl.No.2 & 3 which the Commissioner has dropped in the impugned order. The department does not dispute with Sl.No.2 but they dispute only with Sl.....