Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1026 - AT - Central ExciseValuation of goods - Section 4A - Discharge of excise duty liability on Retail Sale Price (RSP) basis - Held that:- issue is no longer res integra. Since in the instant case, the goods are not meant for retail sale, the question of valuation of the same under Section 4A would not arise at all. This is the view taken by the Tribunal in the appellant’s own case [2008 (8) TMI 77 - CESTAT NEW DELHI] and Geoffery Manners & Co. Ltd. [2006 (8) TMI 56 - CESTAT, MUMBAI] - Decided in favour of assesse.
|