2019 (11) TMI 238

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..... MEMBER (JUDICIAL) Shri Gajendra Jain, Advocate with Shri Rajesh Ostwal, Advocate for the appellant Shri N.N. Prabhudesai, Supdt. (Authorised Representative) for the respondent ORDER PER: C J MATHEW The short point that remains in the dispute of M/s Control Touch Electronics (Poona) Pvt Ltd consequent upon disposal of their appeal no. E/128-129/2007 against order-in-appeal no. P-III/BBP/17 .....

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..... ELT 361 (TLB)], affirmed by the Hon'ble Supreme Court, and in Commissioner of Central Excise v. Maruti Udyog Ltd [2002 (141) ELT 3 (SC)] to justify their contention that no additional consideration had been received by the appellant. Furthermore, reliance was placed on letter DOF no. 384/1/2003/TRU dated 20th February 2003 of Central Board of Excise & Customs which, in the context of amendment .....

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..... he assessable value adopted for computation of the clearances herein would not fit the circumstances of the cited decision. Pointing out that the decision in re Maruti Udyog Ltd also does not apply to the facts of this case as the evident non-ascertainment at the time of clearance would distinguish the present facts for application. According to Learned Authorised Representative, the remand of Hon .....

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..... brane switches' which were cleared between November 1993 and December 1999. During this period, before the amendment to section 4 of Central Excise Act, 1944 and adoption of the new Rules, the fixation of assessable value was not connected with the actual transaction but restricted to the 'normal price.' Such price was determined before the clearance of goods and duty leviability arose therefrom. .....

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..... nerated in the process of manufacture. 4. In view of the above, we find that the benefit of cum-duty, if extended to appellant, would be contrary to the provisions of section 4 of Central Excise Act, 1944. In these circumstances, the claim for this limited does not find favour and appeals are dismissed. (Order pronounced in open court on 18.10.2019)
Case laws, Decisions, Judgements, Orders .....

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