9911796707
TMI Blog2016 (10) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Act, 1944 was inappropriate - Held that: - there are no allegations in the show cause notices that the consideration price received was more than the MRP declared on the packing or the abatement availed was more than allowed by notification in the Official Gazette - when all such requirements of sub-section (2) of Section 4 are fulfilled then valuation as per said sub-section (2) shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturers of Lamps covered under MRP based assessment. The appellant adopted value arrived at after deducting the abatement allowed by notification issued under sub-section (1) of Section 4A of Central Excise Act, 1944 and arrived at assessable value and paid duty accordingly. 3. It appeared to Revenue that the goods were supplied to Government institutions and they were not meant for retail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Appeal dated 8-12-2006. This Tribunal through Final Order No. 161/2007-EX, dated 18-4-2007, remanded the matter back to ld. Commissioner (Appeals), who decided the appeal on merit. In the meantime, another show cause notice on similar grounds was issued on 19-9-2006, demanding Central Excise duty of ₹ 6,29,575/- for the period from 2002-03. The said show cause notice was decided through O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice that admissible abatement was availed while assessing the goods by the appellant. The only dispute is that the differential duty was arrived at by subjecting the said goods to the provisions of Section 4 of Central Excise Act, 1944 and there are large number of case laws in their favour. 5. Heard the ld. DR for Revenue who has supported the impugned Order-in-Appeal. 6. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed was more than allowed by notification in the Official Gazette. We find that when all such requirements of sub-section (2) of Section 4 are fulfilled then valuation as per said sub-section (2) shall be equal to the sales price declared less the amount of abatement and there is no scope for invoking provisions of Section 4 of the Central Excise Act, 1944 for such assessment. We, therefore, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
