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TMI Blog2013 (11) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... was given on the basis of the retailing expenditure incurred by the Applicant from all their retail outlets, including Kolkata - a mechanism has to be adopted for determining the retailing expenses pertaining to Kolkata only - all data relating to the determination of the retailing expenditure would be submitted by them – Matter remanded back for the fresh adjudication - Assessee directed to submit Rupees one lakh and twenty five thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No.Ex.Ap.224/11 - ORDER NO.S-483/A-198/KOL/13 - Dated:- 15-7-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant : Shri S.K.Pahwa, Advocate For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterated the findings of the Ld.Commissioner(Appeals). The Ld.A.R. submitted that the Ld.Commissioner after considering their submission has scaled down the duty initially determined by the adjudicating authority from Rs.10,03,877/- to Rs.4,93,167/-. Thus, the Ld.Commissioner(Appeals) has carefully considered the submissions of the applicant. The Ld.A.R. for the Revenue has pointed out that there is a calculation mistake in the calculation sheet submitted by the applicant annexed at Page 54 of the Appeal Memorandum. 4. The Ld.A.R. has pointed out the quantum of MRP shown in the impugned order was Rs.4,75,80,142/- whereas the MRP in the said chart was shown as Rs.5,87,37,644/-. It is his submission that the data submitted by the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale transaction is involved and they themselves are transferring their goods from their factory to their outlets for direct retail sales. Since their case is not covered under the main section 4 or under any of the specific rules under the Central Excise (Valuation) Rules, the assessment are required to be made under rule 11 read with rule 7. We appreciate the argument of the Ld.Advocate that Rule 7 is not applicable in toto because it is not possible to determine a normal transaction value in their case as all the sales are made in retail. It would be reasonable and consistent with the (Valuation) Rules if the assessments are made under Rule 11 allowing a reasonable margin of deduction from the retail sale price either based on the costi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for determining the retailing expenses pertaining to Kolkata only. He agrees that all data relating to the determination of the retailing expenditure would be submitted by them. In these circumstances, we direct the Applicant to deposit Rs.1.25 Lakhs, within eight weeks from today and report compliance directly to the adjudicating authority. Consequently after setting aside the orders we remand the matter to the adjudicating authority who would consider all the data be submitted by the Appellant, and after noting compliance of the pre-deposit directed by this Tribunal decide, the case afresh. We made it clear that all issues are kept open and we have not expressed opinion on any of the issues. Needless to mention that the Appellant be gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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