2019 (8) TMI 1021

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....f Act. The appellants are selling the said products through distributive channels as also by displaying in the retail outlet for sale. The duty was being paid by the appellant under the provisions of Section 4A of the Central Excise Act, 1944, which relates to payment of duty on the basis of the MRP endorsed on the said goods. The finished goods are packed in 5 Ltr/25 Ltr packets and sold through retail outlets/stockists and attracted duty under provisions of Section 4A of the Central Excise Act. 2. As an audit objection raised by the audit in the year 2013, Revenue entertained a view that the goods in question are ought to have been cleared on the basis of assessable value arrived at in terms of Section 4 of the Central Excise Act, inas....

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.... through retail outlet, MRP fixation was mandatory. The duty stands accordingly discharged by them under Section 4A. They also submitted that Weight & Measure Authorities have clarified the issue and even their competitors are discharging duty on MRP basis. They also assailed the proposed confirmation of duty on the point of limitation by submitting that prior to audit in 2013 there have been numerous audits in their factory and no objection was ever raised at any point of time. Even in 2013 itself the appellant had filed reply clarifying their stand and in spite of that the show cause notice was issued in 2015 invoking the extended period. They submitted that invocation of proviso to Section 11A is not warranted. 4. However, the said pl....

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....consumer if the packaged commodities are directly purchased from the manufacturer. In the present case admittedly the goods were not being directly purchased by the industrial consumers from the present manufacturer appellant. 6. The Hon'ble Bombay High Court in the case of Larsen & Toubro Limited V/s Union of India reported 2012 (275) E.L.T. 153 (Bom.) has held that once the product are displayed for sale by stock/retail outlets, MRP provisions are applicable. The said decision was followed by the Tribunal in the case of Schneider Electrical India (P) Ltd. V/s Commissioner of Central Excise, Nashik reported at 2014 (311) E.L.T. 113 (Tri.-Mumbai). As such we are of the view that the ratio of the above two decisions are fully applicable t....