2024-VIL-777-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Manufacture and clearance of toilet soaps to Canteen Stores Department (CSD), Ministry of Defence on adoption of assessable value in terms of Section 4 of the Central Excise Act, 1944 – SCN proposing valuation of said goods under Section 4A of the CEA, 1944 – Revenue of the view that as there is no exemption to the appellant from affixing MRP on the packages cleared to CSD under Rule 34 of Standard of Weights and Measures (Packages Commodities Rules) 1977, appellant are legally bound to print the MRP on the packages cleared to CSD and the goods are to be assessed to duty under Section 4A of Central Excise Act, 1944 – Demand of differential duty – HELD – for application of the provisions of Section 4A of the Act it is not only enough the goods are notified under Section 4A of the CEA, 1944 but also they are required to be affixed with maximum retail sale price (MRP) under the Standards of Weights & Measures Act, 1976 and the Rules made thereunder - unless there is a requirement in the SWM Act or the Rules made thereunder or any other law to declare the price of such goods relating to their MRP on the package, the valuation cannot be done under Section 4A of the Act – further, CSD comes under the category of institutional consumer and hence covered by Rule 2A of Standards Weights & Measures (Packaged commodities), Rules, 1977 - the value of the goods has to be determined under Section 4 of CEA 1944 – the impugned order is set aside and the appeal is allowed
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