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TMI Blog2017 (3) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... may allow by N/N. 2/2006 CE(NT) dated 01/03/2006 in the Official Gazette - appeal allowed - decided in favor of appellant. - E/467/2009-EX[DB] - A/70222/2017-EX[DB] - Dated:- 22-2-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri R. Krishnan, Advocate, for Appellant Shri D.K. Deb, Assistant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is filed by the appellant, M/s M B Footwear Pvt. Ltd. is directed against the Order-in Appeal No. 2-CE/APPL/NOIDA/2009 dated 13/01/2009 passed by Commissioner of Central Excise Customs (Appeals), Meerut-II (Noida). 2. The brief facts of the case are that the appellants were engaged in the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of Central Excise Act, 1944, contains no provision for treating depot as place of removal in regard to goods valued under the said Section 4A of Central Excise Act, 1944 and therefore upheld the order of Original Authority and rejected the appeal. Aggrieved by the said Order-in-Appeal appellants preferred this appeal before this Tribunal. 3. The grounds of appeal are that the value of the goods covered by Section 4A of Central Excise Act, is decided by deducting the abatement as notified by Government of India through Notification No. 2/2006 CE(NT) dated 01/03/2006 from the MRP and that the MRP declared to be affixed only before the goods are sold, distributed or delivered and further contended that the MRP declared by way of alteratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Government may allow by Notification No. 2/2006 CE(NT) dated 01/03/2006 in the Official Gazette. The Id. Commissioner (Appeals) has held that Section 4A of Central Excise Act, 1944, contains no provision for treating depot as place of removal in regard to goods valued under Section 4A whereas as per provisions of Sub-section 2 of Section 4A anything contained in Section 4 of Central Excise Act, 1944 is made inapplicable, in determination of value when such goods are notified under notification Issued under Sub-section 1 of Section 4A of the Central Excise Act, 1944. Therefore, we find that the finding of the Id. Commissioner (Appeals) is totally misplaced and therefore, we set aside the impugned Order-in-Appeal and allow the appeal with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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