Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 56 - AT - Central ExciseWaiver of pre-deposit - Valuation of goods - Transaction value or MRP based - supply has been made to institutional/industrial buyers - Determination of value under Section 4 of the Central Excise Act, 1944 or under Section 4A - Held that:- Even though the quantity is supplied in bulk, it is clearly indicated in the purchase orders that the goods have to be supplied in boxes of 15 tiles. This indicates that the supplies are made in retail packs on which MRP is printed. Further, we notice there is hardly any time-gap between receipt of the purchase order and effecting the supply, which would also show that the supplies are made out of the quantity already manufactured by the appellant, packed and kept ready for sale. In this view of the matter, and also considering the decision of this Tribunal in the case of H & R Johnson, cited [2013 (11) TMI 1185 - CESTAT BANGALORE], the appellant has made out a case for grant of stay - Stay granted.
|