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2014 (2) TMI 157 - AT - Central ExciseValuation – Quantity discount not available on goods contained in Multi-pack – MRP printed on the multi-pack will be taken for purpose of section 4A - Whether the clearance of colour TV sets by M/s. Prisma Electronics by paying duty under Section 4A of the Act was appropriate or they were required to discharge duty liability in terms of section 4 of Central Excise Act - Held that:- MRP was adopted by M/s. Dixon Technology (India) Pvt. Ltd for further sale of the Televisions to M/s. Elecot. As such, it is not a case where the MRP was subsequently enhanced in the hands of buyers - even if where the sale is through related person and the goods are specified goods in terms of 4A it is section 4A which would be attracted for the purpose of assessment - this is sole reason adopted by the Commissioner for denial of section 4A assessment, we set aside the impugned order - Decision in the case of Indica Laboratories Pvt. Ltd. vs. CCE [2007 (5) TMI 19 - CESTAT,AHMEDABAD] followed - Decided in favour of assessee.
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