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2011 (1) TMI 423 - AT - Central ExciseDemand - MRP value or Assessable value - if the goods are sold in retail packages, including multi-piece retail packages of a weight excluding the exemption limit of 20 grams, the valuation has to be done under Section 4A of the Central Excise Act, 1944, on the basis of MRP - Larger Bench of the Tribunal in the case of Roys Industries Ltd. v. CCE, Hyderabad - (2010 -TMI - 201511 - CESTAT, BANGALORE) - Held that: Whether a particular package is a retail package or a wholesale package is a question of fact to be decided in each case applying the relevant definition - In the present case, the department has not produced any evidence to establish the fact that the impugned packages are wholesale packages - Decided in the favour of assessee
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