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TMI Blog2019 (2) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 4 of Central Excise Act, 1944. Sub-section (2) of Section 4A does not allow such adoption of value for the purpose of assessment of duty. Therefore, there was no differential duty payable by the appellant. There were no allegations in the show cause notice taking into consideration the provisions of Section 4A of Central Excise Act, 1944 that there was any differential duty payable - appeal allowed - decided in favor of appellant. - APPEAL Nos. E/70618 & 70445/2017-EX[DB] - FINAL ORDER NOs-70266-70267/2019 - Dated:- 9-1-2019 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Jayant Kumar, Advocate for Appellants Shri Pawan Kumar Singh, Supdt (AR), for Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under Section 4A of Central Excise Act, 1944, in respect of the goods supplied to Defence, CRPF and BSF there was no need to print MRP on the goods and such goods were required to be assessed under the provisions of Section 4 of Central Excise Act, 1944. Therefore, proceedings were initiated and a show cause notice dated 05.02.2016 was issued. Through the said show cause notice a demand of around ₹ 3 crores differential duty of Central Excise was raised. On contest, the said show cause notice was adjudicated through the impugned Order and demand was confirmed. The appellant was imposed with penalty. 3. After hearing both the sides and on perusal of records, we note that in para-11 of show cause notice, revenue has computed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notwithstanding anything contained in Section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Government may allow by notification in the Official Gazette. The provisions of law as stated above clearly indicate that once the goods are specified by the Central Government in the Notification issued under Sub-Section (1) of Section 4A of Central Excise Act, 1944, the provisions of Section 4 of Central Excise Act, 1944 are not operational in respect of such goods. We note that differential duty is worked out in respect of such goods which are notified under Section 4A ibid by adopting the provisions of Section 4 of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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