Commr.Of Cen.Exc.-Ii vs M/S Miraj Products P.Ltd

The Supreme Court addressed the applicability of Section 4 and Section 4A of the Central Excise Act, 1944, in determining the duty on chewing tobacco sold in poly packs. The Court held that the respondent's packaging constituted a group package as defined under Rule 2(g) of the Standards of Weight & Measures (Packaged Commodity) Rules, 1977, and thus was subject to excise duty under Section 4A. The Court confirmed the Tribunal's order requiring the respondent to pay the differential duty along with interest and penalty.