ROHINI PACKER Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

JUDGEMENT

(1.) M /s. Rohini Packers, (the appellant) is engaged in the manufacture and clearance of instant coffee powder by packing bulk coffee powder into pouches/sachets of maximum retail price/retail sale price of Rs. 1/ -, 2/ -, and Rs 3/ -. The appellant also affixes the brand name bru on such sachets. The appellant was paying excise duty on the basis of transaction value. The department entertained a view that the duty should be discharged on the basis of MRP/RSP under Section 4A and took up investigation and verifications. Consequent to the investigation and scrutiny of documents etc. two show cause notices were issued for the period from 1 -12 -2007 to September 2011 requiring the appellant to show cause as to why differential duty should not be demanded from them and proposing to impose penalty on the appellant as well as one employee and Shri Dilip Save, Manager, Indirect Taxation of Hindustan Unilever Ltd., who purchased the sachets from the appellant.

(2.) IN the impugned order, the demand for duty has been confirmed penalty has been imposed on the appellant and the other two.

(3.) THE learned Sr. Counsel on behalf of the appellants submits that the issue is no longer res integra and is covered by several decisions of the Tribunal which are as under :