2004 (9) TMI 517

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..... he Respondent. [Order per : V.K. Agrawal, Member (T)]. In this Appeal filed by M/s. Lumbini Beverages Pvt. Ltd., the issue involved is whether fruit pulp based drinks manufactured by them is to be assessed to duty under Section 4 of the Central Excise Act as claimed by them. 2. Shri Dinesh Prasad Singh, Chief Executive of the Appellant Company mentioned that they manufacture fruit pulp .....

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..... rrived at the correct assessable value as they are not entitled for abatement of 50% from the MRP under Section 4 of the Central Excise Act and accordingly the Deputy Commissioner has confirmed the demand of duty and imposed penalty of equivalent amount on them; that the Commissioner (Appeals) under the impugned order has rejected their Appeal. He further submitted that there is no bar to declare .....

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..... g the submissions of both the sides, we observe that it is not the case of the Department that the product manufactured by the Appellants has been notified under Section 4A of the Central Excise Act. Accordingly, the valuation is to be resorted on the basis of value to be determined under Section 4 of the Central Excise Act. The Appellants have claimed that the value charged by them from their Cus .....

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