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2015 (1) TMI 496 - AT - Central ExciseDetermination of the assessable value - Section 4 - Held that - Tribunal in the case of Butterfly Gandhimati Appliances Ltd. 2014 (11) TMI 920 - CESTAT CHENNAI and LLM Appliances Ltd. Vs. CCE, Chennai-III 2014 (11) TMI 920 - CESTAT CHENNAI , decided the issue in favour of the assessee, following the decision of the Hon ble Supreme Court in the case of M/s. Jayanti Foods Processing Pvt. Ltd. in 2007 (8) TMI 3 - Supreme Court and the decision in the case of PG Electroplast Ltd. Vs. CCE - 2014 (7) TMI 575 - CESTAT NEW DELHI . As the Tribunal in the appellant s own case decided the issue in favour of the appellants and following the same decision we set aside the impugned order and allow the appeal with consequential relief, if any - Decided in favour of assesse.
Issues: Determination of assessable value under Section 4 or 4A of the Central Excise Act, 1944 for goods supplied to Tamil Nadu Civil Supplies Corporation.
In this judgment by the Appellate Tribunal CESTAT CHENNAI, the issue revolved around the classification of goods 'Electric Table Fan' and 'Electric Rice Cooker' under Chapter 84 and 85, respectively, for assessable value determination. The appellants cleared the goods under Section 4A of the Central Excise Act, while the Revenue contended that duty should be paid under Section 4 of the Act. The Tribunal referred to a previous decision in the case of Butterfly Gandhimati Appliances Ltd. and LLM Appliances Ltd. vs. CCE, Chennai-III, where the issue was decided in favor of the assessee, aligning with the Supreme Court's decision in the case of M/s. Jayanti Foods Processing Pvt. Ltd. The Tribunal, based on the precedent set in the appellant's own case and following the same decision, set aside the impugned order, allowing the appeal with consequential relief. The stay application was also disposed of in this context. The judgment emphasized the importance of consistency in decisions and adherence to established legal principles in determining the assessable value under the Central Excise Act, 1944.
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