2022 (1) TMI 200

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....se are that the assessee is located in the state of Jammu and Kashmir and availing the benefit of exemption Notification No. 56/2002-CE dated 17.11.2002. The assessee is manufacture of insecticides, pesticides and selling the goods in finished condition after packing. The assessee is paying duty in terms of Section 4(A) of the Central Excise Act, 1944, being packed goods. The Revenue is of the view that the assessee is not required to fix MRP on the said goods, as the packets are less than 10 gms, therefore, no MRP is required to be affixed, therefore, duty is to be paid under Section 4 of the Act. In these set of facts, various show cause notices were issued to the assessee for excess refund claimed by them by paying more duty in terms of ....

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....ckages were packed in bigger boxes of 15-20 packs and on the packages the appellant is putting MRP printed and paying duty in terms of Section 4A after availing abatement of Central Excise duty. The Revenue entertained a view that the appellant is required to assess the goods under Section 4 and has availed excess refund which is illegal. Therefore, a show cause notice was issued by invoking the extended period of limitation. The matter was adjudicated and the impugned order was passed by confirming the demand under section 11A(1) of the Central Excise Act, 1944 and by imposing penalty under section 11AC of the Act. Against this order, the appellant is before us." And this Tribunal observed as under; "6. The facts of the c....

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.... 9. The said Rules have been framed to protect consumers who are rendered unable to ascertain the nature and content of the goods secured by packaging. As the consumer is the beneficiary, the enforcement of this mandate is effected only at the point of retail sale Commercial consideration may require more than one intermediary between the factory of production and point of retail sale. Packaging is as much a property of the manufacturer as the produce itself. That self interest is sufficient to enforce the prescription when the package is cleared from the factory. The intention for sale in retail is demonstrated only when the goods so packaged are deployed at the point of retail sale. The mandate under the Rule is not enforceable at any po....