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TMI Blog2017 (3) TMI 1849X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - levy of penalties on Directors and the Companies - period under consideration (2003 to 2006) - HELD THAT:- It was held in the case of CCE RAJKOT AND OTHERS VERSUS CITIZEN CERAMIC AND OTHERS [ 2015 (8) TMI 821 - CESTAT AHMEDABAD] where it was held that when the Rules came w.e.f. 01.03.2008, the ascertaining of value of similar goods has to be done w.e.f. 01.03.2008 and cannot be used to deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation (2003 to 2006), were engaged in the manufacture of paints, anti-rust preparations and allied products which were covered under Section 4A of the Central Excise Act, 1944 MRP based assessment. The assessee-Appellants had sold the goods under their own brand name Glossy , in respect of which there is no dispute. On the instructions of M/s Fucon Technologies Ltd. and M/s Auto Technology, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith this background, we have heard Ms. Reena Khair, learned counsel for the assessee-Appellants and Shri G.R. Singh, learned DR for the Department, and perused the written submissions. 4. At the outset, it may be mentioned that earlier the Tribunal has remanded the matter for fresh consideration vide order dated 30.06.2009. In compliance to this order, the impugned order has been passed where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Rajkot vs Pengvin Ceramics, 2016 (335) ELT 774 (Tri.-Ahmd.); (ii) Commissioner of Central Excise, Rajkot vs Citizen Ceramic, 2016 (339) ELT 105 (Tri.-Ahmd.); (iii) ACME Ceramics vs Commissioner of Central Excise, Rajkot, 2014 (304) ELT 542 (Tri.-Ahmd.); (iv) Ravi Foods Pvt. Ltd. vs CCE, Hyderabad, 2011 (266) ELT 399 (Tri.-Bang.); and (v) Millennium Appliances India Ltd. vs C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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