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TMI Blog2017 (9) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. - E/450/2009 - Final Order No. 41837/2017 - Dated:- 23-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P.C. Anand, Chartered Accountant for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The appellants are engaged in the manufacture of P or P ayurvedic and allopathic medicaments. They filed refund claim for ₹ 4,87,622/- on the ground that they have discharged full duty at the time of clearance of goods without claiming any abatement towards quantity discount and are eligible for refund of the excise duty element on this eligible abatement of quantity discounts. The refund claim relates to the period April to September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s adopted the Section 4A value. The section 4A value has been adopted by deducting the eligible abatement as a percentage of retail sale price from the maximum retail price declared on such goods. The goods are assessed under Section 4A read with Notification No. 2/2005-CE (NT)dated 7.1.2005 as amended and during the period from 1.4.2005 to 31.9.2005 for which the present refund claim filed and duty has been discharged at the time of removal from the factory after availing the permissible abatement at 40% on the retail sale price and hence it appears that the assessee is not eligible to claim any further abatements, such as Quantity Discounts from the sales effected at the depot and therefore the assessee is not eligible for grant of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that if there is no sale, no duty is payable. No such ratio can be attributed to the order of Hon'ble the Supreme Court summarily dismissing the appeal against the order made by the Tribunal in Vinayaka Mosquito Coil Manufacturing. 16. We, therefore, hold that : (a) Sale is not a necessary condition for charging to excise duty. Duty becomes payable (unless otherwise exempted) in respect of every removal of excisable goods. (b) The concept of quantity discount applicable in the context of valuation under Section 4 is not applicable in determining value under Section 4A for the forgoing reasons. (c) In the present case, the sale is for the gross quantity at the net price and the claimed free supply is not meant for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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