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2020 (9) TMI 5
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....) For the Appellant : Shri Rakesh Punj, Advocate For the Respondent : Shri A.K.Saini, AR ORDER PER ASHOK JINDAL The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is manufacturer of pesticides and insecticides of less than 10 gms/10 ml. The appellant's unit is located n the State of Jammu & Kashmir. The said packages were packed....
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....er No.62271/2018 dated 19.03.2018. 4. Heard the parties and considered the submissions. 5. We find that the issue has been decided by this Tribunal in their own case, wherein this Tribunal has observed as under:- "6. The facts of the case are not in dispute that the appellant packed pouches of insecticides of less than or 10 gms/10 ml and these pouches but in bigger pack on which MR....
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.... the mandate to clear packaged goods with Maximum Retail Price printed on them. However, the Central Excise Act, 1944 being a taxation statute, cannot mandate the printing of Maximum Retail Price on the package cleared from the factory. That mandate must emanate from elsewhere, i.e., the Standards of Weights & Measures (Packaged Commodities) Rules, 1977 notified under Standards of Weights....
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.... packaged are deployed at the point of retail sale. The mandate under the Rule is not enforceable at any point before that. The intention is, therefore, in the mind of the producer and is evidenced by the printing of the prescribed details on the package. There can be no other test of intent. 10. It is quite possible that the retail distributor may opt to sell the individual pouches of ch....