9911796707
TMI Blog2018 (6) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ni, AR present for the Respondent(s): Per : Ashok Jindal 1. The appellant is in appeal against the impugned orders, wherein duty has been demanded under Section 4A of the Central Excise Act, 1944. 2. The facts of the case are that the appellants were engaged in the manufacture of stoves, electrical stampings, electrical ignition or starting, M.V Parts and cooking appliances and supplying the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Central Excise Act, 1944 on the price recovered from the buyer. Against the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submits that the product, namely, bio-mass Chulha (stoves) has been notified by the Central Government subject to valuation under Section 4A and vide Notification No.2/2006-CE (NT) dated 01/03/2006 and the price was paid by the ultimate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the records. 6. On careful consideration of both sides, we find that in this case, the appellant has undervalued the MRP of the said stove, which has shown as Rs. 675/- per stove and after claiming abatement on thereof, the assessable value works out to Rs. 405/- per stove, whereas the appellant was receiving a consideration of Rs. 830/- per stove against the MRP of Rs. 675/-. The said f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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