2019 (7) TMI 632

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..... ision, are cleared only at the price already printed on the product and, there being no additional consideration, was not violative of section 4A of Central Excise Act, 1944. On a perusal of section 4A of Central Excise Act, 1944, it is seen that the assessable value is deemed to be the retail price declared on such goods less such amount of abatement and that, under sub-section (4A)(4) of Central Excise Act, 1944, the consequence of ascertaining of the maximum retail sale price will arise only upon the removal without declaring the retail sale price or when declared retail sale price is tampered with, corrected by or altered from the one declared on the package at the time and place of removal. Appeal allowed - decided in favor of .....

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..... revised maximum retail price would not apply and that it was against law for them to even contemplate alteration of sale price to one higher than that printed on the affixed labels. Reliance is placed on the decision of the Tribunal in Commissioner of Central Excise, Vadodara v. Bell Granito Ceramics Ltd [2009 (235) ELT 171 (Tri.-Ahmd.)], in Amtrex Hitachi Appliances Ltd v. Commissioner of Central Excise, Vapi [2009 (236) ELT 203 (Tri.-Ahmd.)] and in Gujarat Goldcoil Ceramics Ltd v. Commissioner of Central Excise, Rajkot [2008 (223) ELT 556 (Tri.-Ahmd.)]. Placing reliance on the decision in Commissioner of Central Excise, Bangalore v. Pragathi Concrete Products (P) Ltd [2015 (322) ELT 819 (SC)] and Aditya College of Competitive Exam .....

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..... in the absence of such evidence, there is no provision for recovery of any duty thereof. On a perusal of section 4A of Central Excise Act, 1944, it is seen that the assessable value is deemed to be the retail price declared on such goods less such amount of abatement and that, under sub-section (4A)(4) of Central Excise Act, 1944, the consequence of ascertaining of the maximum retail sale price will arise only upon the removal without declaring the retail sale price or when declared retail sale price is tampered with, corrected by or altered from the one declared on the package at the time and place of removal. In these circumstances, there is no scope for re-ascertainment ventured into by show cause notice that culminated in the order o .....

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