9911796707
TMI Blog2019 (12) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... actual sales takes place. But that question necessarily depends upon the valuation adopted by the Assessee for the said purpose: whether valuation would be adopted as per CAS-4 Costing Method , which is cost of manufacturing + 10%, or valuation as per Section 4A, which is MRP affixed as per the requirement of the Legal Meterology Act. Therefore, this contention of the Assessee on the merits of the case is a ground of appeal which can be raised before the Hon'ble Supreme Court - The objection raised by the Revenue before us is valid and well founded and we agree that the appeal is maintainable only before the Hon'ble Supreme Court as per the relevant provisions of the Act. Present appeal is dismissed as not maintainable before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of the Department. We therefore hold that the differential demand cannot encompass the extended period of limitation. Hence the demand beyond the normal period of limitation as calculated backwards from the date of issue of the show cause notice cannot then sustain and is therefore set aside. 10. Accordingly, on the part of the demand which relates to the normal period of limitation alone will sustain is upheld along with interest thereon. However, for the limited purpose of ascertaining the quantum of such reduced duty liability, for the normal period of limitation, the matter is being remanded to the adjudicating Commissioner. Needless to say, that in such denovo proceedings, the Appellant shall be allowed to presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit of retail sale under the Legal Metrology Act, 2009/Standard Weights Measures Act, 1976? (iv) Whether in law, a transaction not attracting the provisions of Legal Metrology Act, 2009 / Standard Weights Measures Act, 1976 be valued under Section 4A of the Central Excise Act, 1944? 4. The learned counsel for the Revenue, Mr.Srinivas, has raised preliminary objection about the maintainability of this appeal before this court in view of Section 35G read with section 35L(iii)(b) of the Central Excise Act (hereinafter referred to as the Act ). The learned counsel submitted that the learned Appellate Tribunal in its impugned order has held that the Assessee was not guilty of any suppression about t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eatment on the goods to render the product marketable to the consumer, and the word manufacturer shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account; SECTION 35G. Appeal to High Court. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s these automotive parts in Chennai does not sell in Chennai, and transfers them to its own depots in other States like Delhi, Mumbai and Kolkata, the requirement of affixing MRP as required under the said Act would get attracted only at the time of actual sales by those respective depots in Mumbai, Delhi or Kolkota, to the automobile manufacturers and therefore, at this stage, the learned Appellate Tribunal has erred in upholding the levy of duty on the Assessee on the basis of the said valuation, by the impugned order within the period of limitation and therefore, the said question can be raised before this Court in the present appeal filed u/s 35G of the Act. 8. We have heard the learned Counsel on either side on the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted as per CAS-4 Costing Method , which is cost of manufacturing + 10%, or valuation as per Section 4A, which is MRP affixed as per the requirement of the Legal Meterology Act. Therefore, this contention of the Assessee on the merits of the case is a ground of appeal which can be raised before the Hon'ble Supreme Court. The objection raised by the Revenue before us is valid and well founded and we agree that the appeal is maintainable only before the Hon'ble Supreme Court as per the relevant provisions of the Act. Since the difference of the stand taken by the Assessee and Revenue hovers around the question of valuation, the present appeal in our opinion would lie before the Hon'ble Supreme Court as per the aforesaid provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
