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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 ..... pellant 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 engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through his Order-in-Original No. 05/AC/N-II/2008 25/07/2008, had rejected the said refund claim on the around that proviso to Section 4A of Central Excise Act, 1944, does not allow claim of lower MRP on the clearance made by the manufacturer of the goods to depot/consignment, sale agents and that the said Section 4A of Central Excise Act, 1944, contains no provision for treating depot as place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 alteration at the depot/consignment agents for treating depot as place of removal could alone constitute the MRP and therefore the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Id. D.R. who has relied on the impugned Order-in-Appeal. 6. Having considered the rival contentions and on perusal of record, we find that Sub-section 2 of Section 4A of the Central Excise Act, 1944 provides that when the goods are specified under Sub-section 1 of Section 4A and they are chargeable to duty of Central Excise with reference to value then notwithstanding anything contained in Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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