2020 (3) TMI 655

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....of 2018, 61549 of 2018, 61550 of 2018 - FINAL ORDER NO. 60094-60099/2020<br>Central Excise<br>HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Present for the Appellant: Mr. Gautam Chugh, Advocate Present for the Respondent: Mr. Amandeep Kumar, A.R. ORDER PER ASHOK JINDAL: The appellants have filed the applications for early hearing o....

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.... duty in terms of Section 4(A) of the Central Excise Act, 1944 i.e. MRP less abetment. Revenue is of the view that the appellants are manufacturing insecticides/pesticides and packing them in the pouch of 10gms or less than 10gms, therefore, they are not required to pay duty under Section 4(A) of the Central Excise Act, 1944 in terms of Rule 34 of the Standards of Weights & Measures Rules, 1977 an....

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....2(p) of the Standards of Weights & Measures Act, 1976, the appellants are required to affix MRP thereon wherein it has been specified that the multiple pieces are packed in a bigger box, the manufacturer is required to affix MRP. The same view was taken by this Tribunal in appellant's own case for the earlier period. Therefore, we hold that the appellants have rightly paid duty under Section 4(A) ....