9911796707
TMI Blog2018 (6) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter of M/s PG Electroplast Ltd. Vs. Commissioner of Central Excise, Noida [2014 (7) TMI 575 - CESTAT NEW DELHI], has held that the activity of free distribution of CTVs among poorer section of the population of Tamil Nadu on behalf of the Govt. of Tamil Nadu, cannot be called service industry as it is not a commercial activity thus they are not ‘institutional consumers’ and hence the valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distributing the same to general public for free of cost under a government policy. 2. The Appellant is engaged in manufacture of CTVs. Under a scheme of the State Government, ELCOT, an undertaking of Government of Tamil Nadu, was directed to distribute CTVs to general public free of cost ELCOT invited tenders for procurement of such CTVs and the said tender was granted to a consortium of comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4A of the Act. The period involved in the present appeal is from July, 2009 to November, 2010 during which a demand of ₹ 68,13,766/- along with interest has been confirmed against the Appellant vide the impugned order. Equivalent penalty under Rule 25 of the Central Excise Rules read with Section 11AC of the Act has also been confirmed against the Appellant. 3. Heard the counsel for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service industry as it is not a commercial activity thus they are not institutional consumers and hence the valuation of goods was held to be correct under Section 4A of the Central Excise Act, 1944. 4. Heard the learned A.R. for Revenue, who has supported the impugned order. 5. In light of the decisions cited by the Appellant, it is clear that the issue is no longer res integra, and it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
