Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Customs And Central ... vs Hindustan Lever Ltd. on 22 April, 2004
ORDER Jyoti Balasundaram, Member (J)
1. The Revenue seeks stay of operation of the order of the Commissioner of Central Excise (Appeals ) who has accepted the plea of the assessee before him that MRP Printed on multi pack of soaps is to be considered for payment of duty under Section 4A of the Central Excise Act, 1944 in terms of CBEC Circulars No. 673/64/2002-CX dt. 28.10.2002, and not the MRP printed on individual tablet of the soap as held by the Adjudicating authority particularly when multi piece packs wee packed in such a way that each individual soap could not easily be detached and sold.
2. On hearing both we not that the present case has come up after remand by the Tribunal in its order reported in [2003 (158) E.L.T. 357 (Tri. Mumbai) wherein it has been set out in paragraph 2 that the CBEC Circular No. 639/30/2002-CX dt. 24.05.2002 would be interpreted in favour of the assessee prima facie. Remand was necessitated for the reason that the Circular above mentioned was considered by the lower authority who had dismissed the assessee's appeal earlier for non-compliance.
3. In view of the above no prima facie case for total waiver has been made out, we therefore dismiss the stay application.