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2014 (8) TMI 658 - AT - Central ExciseValuation - Transaction value or MRP based value -ceramic tiles - appellant’s defence was that once they have declared retail sale price of such goods duty is leviable under section 4A of Central Excise Act, 1944 but not under section 4 of the said Act - Commissioner concluded that such clearances were not eligible for valuation under section 4A of the Act - Held that:- In respect of exemption under Rule 34 of the PC Rules, 1977, it has been observed that MRP declaration was not required based on the decision of Tribunal in the case of CCE, New Delhi vs. Trishul Research Pvt.Ltd.- [2002 (4) TMI 130 - CEGAT, COURT NO. I, NEW DELHI] wherein it has been held that soap supplied to hotel industry on contracted prices required no declaration of MRP when such soap was not to be sold but is issued to the guests who were staying in the hotel, valuation of such soap was to be done under section 4 of the Act. On the basis of same premise, it has been observed that different class of buyers viz. Builders/contractual/ industrial/hospitals, hotels etc. were covered within the term industry and valuation of such ceramic titles was correctly covered under section 4 of the Act as per law laid down in Trishul Research case referred to supra. - Decided against the assessee. Extended period of limitation - Held that:- Valuation was done by appellant under section 4A with the sole intention to evade payment of duty as is revealed by the fact situation of the case. Suppressing of material facts was manifested resulting in invokation of extended period in terms of first proviso to section 11A of the Act. Once suppression was manifested, appellant was liable to the imposition of penalty and plea of time bar fails - Commissioner has rightly arrived at the conclusion that assessment of goods supplied to bulk buyers should be done under section 4 and not under section 4A. Invokation of extended period of limitation and consequent imposition of penalty under section 11AC is justified - Decided against assessee.
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