Customs, Excise and Gold Tribunal - Delhi
Bajaj Food Products (P) Ltd. vs Commissioner Of Central Excise on 28 December, 2005
Equivalent citations: 2006(106)ECC109, 2006ECR109(TRI.-DELHI)
ORDER T.V. Sairam, Member (T)
1. The applicants M/s. Bajaj Food Products (P) Ltd. and others have filed three appeals against the impugned order-in-original passed by the Commissioner of Central Excise on 23.9.2005. While valuing the biscuits manufactured by them under Section 4A of Central Excise Act, 1944, the appellants were claiming abatement from the contract price for arriving at the assessable value for duty payments. Section 4A(1) of the Act stipulates that the Central Government may by notification in the official gazette specify any goods in relation to which it is required under the provisions of the Standards of Weights and Measures Act, 1976 or the Rules made thereunder to declare the retail sale price of such goods on the package thereof. Biscuits is one such commodity specified by the Central Government in this regard.
2. The Department in this case has not accepted the price arrived at by the manufacturers and hence a show cause notice was issued to them which was adjudicated by the Commissioner on 23.9.2005. In his order, the learned Commissioner observed that the biscuits were required to be packed are specified as 25g., 50g., 75g., 100g., 150g., 200g., 250g. and 300g.. But in the biscuits which the party had supplied to the Municipal Corporation of Delhi (MCD) were packed in the packing of 63g., 71g. and 100g. From the above it was concluded that the impugned goods were not covered under Standards of Weights and Measures Act and Packaged Commodities Rules, 1977, being not pre-packed commodities.
3. We have heard both the sides and perused the case records. Considering the facts and circumstances of the matter and also taking into account that a sum of Rs. 44 lacs out of the total demand of Rs. 75 lacs stands already deposited by the party, which fact is not contested by the respondents, we direct that the said amount itself may be treated as a pre-deposit for hearing this appeal. Deposit of the rest of the amount (including the penalty imposed) under the impugned order will stand waived. There shall be an interim stay of the impugned order.
4. The application stands disposed of accordingly.
(Dictated in open court on 28.12.2005)