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2012 (6) TMI 495 - AT - Central ExciseValuation of goods - assessee, engaged in the business of manufacture and sale of various cosmetics products - Revenue contended taxability of Technical Professional Products, sold only to salon for their exclusive internal in-salon use, u/s 4 instead of Section 4A of the Central Excise Act, 1944 on ground that they are neither intended nor offered for retail sale - Commissioner (Appeals) dropped the demand in respect of aforesaid - Held that:- It is found that products under Professional product Division have been divided by the assessee into two categories, namely (i) Technical Products, (ii) Retail Products. The dispute as seen from the SCN relates only to Technical Products. However, the Commissioner has proceeded on the wrong footing that the dispute relates to both the products and accordingly Commissioner has arrived at the conclusion. In these circumstances, we set aside the impugned order and send the matter back to Commissioner with the direction that the Commissioner shall give specific findings only with respect to Technical Professional Products having regard to the provisions of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 both pre and post 13.01.2007. The Commissioner shall also give finding on limitation.
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