PONDS EXPORTS LTD. Vs. CCE

JUDGEMENT

(1.) THESE five appeals filed by M/s. Pond's Exports Ltd., Pondicherry, (PEL) are directed against a common order No. 409 to 413/03 dated 28.07.03 of the Commissioner (Appeals). The impugned order sustains a total demand of Rs. 27,39,987/ - made on the appellants and a total penalty of Rs. 7,10,000/ - imposed on them. The impugned order deals with valuation of the clearances of footwear made by PEL during June'98 to March'02, adopting MRP based assessment in terms of Section 4A of the Central Excise Act, 1944 (the Act).

(2.) PEL manufactures and clears footwear mostly on assessment in terms of Section 4 of the Act. These are cleared in bulk for use by personnel employed in particular industry. The appellants also manufacture footwear for export. Surplus production of such footwear/seconds are cleared in the domestic market. These are sold at the factory gate of the assessee or at the exhibitions organized by it. The footwears carry its retail price printed on the insole. There is also a sticker carrying MRP particulars affixed on the sole of the footwear. Different varieties of foot wear are packed in uniform standard plain paper cartons bearing no label or marking.

(3.) IN the appeal before us, the following grounds are taken by PEL: