TMI Blog2014 (6) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority has confirmed a Central Excise duty amount of Rs. 1,11,95,715/- along with interest thereon and also imposing equivalent amount of penalties by holding that, since the supply has been made to institutional/industrial buyers, the value has to be determined under Section 4 of the Central Excise Act, 1944 and not under Section 4A of the said Central Excise Act. Aggrieved of the same, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings of the adjudicating authority and submits that previously the appellant has been discharging excise duty liability under Section 4 and, therefore, in the present case also the appellant should have discharged duty liability on the sale value. Therefore, the appellant be put to terms. 5. We have carefully considered the submissions made by both the sides and also perused the purchase o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
