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2015 (1) TMI 1187 - CESTAT MUMBAIMethod of Valuation - Glues and adhesives - MRP based valuation or transaction value - held that:- Both lower authorities have confirmed the demands raised on the appellant on the ground that they have wrongly adopted MRP based assessment under the provisions of Section 4A of Central Excise Act, 1944. It is noted from the records that the products “Glues and adhesives” were falling under Chapter 35 of the Central Excise Tariff Act, 1985; but the packing of the products manufactured by the appellant were indicating that they were supplied to industrial consumers and hence they were not covered by the provisions of Standards of Weight and Measurement Act, 1976 - As against such factual finding, the appellant in the grounds of appeal have not controverted the fact that they were selling the goods to industrial consumers, and also whether they have affixed MRP or not. In the absence of any evidence, we find that the first appellate authority has correctly upheld the demands raised and confirmed against the appellant. - Decided against assessee.
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