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TMI Blog2019 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of dispute the assessable value for the purpose of computation of duty, even though not found to be affixed on the product, would have to be accepted as the ‘retail selling price.’ - appeal allowed. - Appeal No. E/2137/2010 - A/85257/2019 - Dated:- 31-1-2019 - Mr C J Mathew, Member (Technical) And Dr. Suvendu Kumar Pati, Member (Judicial) Shri Mayur Shroff, Advocate for the appellant Shri Anil Choudhary, AC (AR) for the respondent ORDER Per: C J Mathew This appeal lies against order-in-appeal no. SB(102) 102/MV/2010 dated 21st September 2010 of Commissioner of Central Excise (Appeals), Mumbai Zone I which has upheld the order of the original authority confirming demand of ₹ 16,36,968/- unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2008, we have to record that the provisions of sub-section (4) of Section 4A were enacted in the statute which is reproduced hereinabove, if read, would indicate that if the manufacturer declares retail price which is not the correct retail price as required to be declared under the provisions of the Act, then the ascertainment of such retail sale price will be done in a prescribed manner. We fine that though the provisions of sub-section (4) of Section 4A was brought into statute from 14-5-2003, how to redetermine the RSP in the case of misdeclared RSP was not prescribed by the Central Government till the issuance of Notification No. 13/2008-C.E. (N.T.), dated 1-3-2008. This would effectively mean that the Legislature in its wisdom has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the RSP in any manner; more so in a manner adopted in these appeals. It is also provided in the statute, that as per sub-section (4) of Section 4A of the Act, the manner has to be prescribed only by the Central Government by rules, which came into force only from 1-3-2008, which would also indicate that the provisions of Section 4A(4) could not have been operationalised, till the manner for ascertaining the RSP was prescribed by framing the rules. In the absence of any rules for redetermination of RSP, the contentions of ld. Special Counsel for the Revenue that the Revenue can adopt best judgment method for ascertaining the said RSP, is against the provisions of the law and cannot held as correct, as the provisions of Section 4A of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the goods cleared during the relevant period was either obliterated or scored out. It can be seen from the above reproduced Section 4A that subsection (4) was introduced by the Legislature w.e.f. 1-3- 2008. It is also to be noted that the recalculation or re-quantification of an amount received in excess of the MRP declared and collected from the customers has to be done in a prescribed manner. The provisions of MRP Valuation Rules under sub-section (4) of Section 4A was introduced w.e.f. 1-3-2008 wherein the Central Government prescribed a procedure to be followed for re-determination of RSP and MRP in case where assessee has collected an amount in excess of the RSP/MRP declared. This re-determination has to be done, failing which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf may not suffice revenue to direct the appellant to discharge the service tax liability as service receiver, on the face of the fact that notification under Section 68(2) of the Finance Act, 1994, was issued by the Central Government only on 31-12-2004. If the contention of the learned SDR is to be accepted, then there was no necessity for the Government to issue Notification No. 36/2004-S.T. notifying the service receiver from non-resident having no office, to pay Service tax, as receiver. By issuing the said Notification, Central Government intended to tax the service receiver from non-resident, with effect from 1-1-2005, which, in corollary would be that no service tax is payable by this category prior to 1-1-2005. If that by so, then ..... X X X X Extracts X X X X X X X X Extracts X X X X
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