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2014 (12) TMI 1381 - AT - Central ExciseValuation - demand of differential duty u/s 4A of Central Excise Act, 1944 - petition was dismissed as there is no amount which is required to be stayed as per the provisions of Section 35F of Central Excise Act, 1944 - HELD THAT:- The issue involved in this case is regarding the demand of differential Central Excise duty under the provisions of Section 4A of Central Excise Act, 1944 as it applies to the period in question. An identical issue has been decided by this Bench in the case of M/S ACME CERAMICS AND OTHERS VERSUS CCE RAJKOT [2014 (3) TMI 164 - CESTAT AHMEDABAD] where it was held that prior to 01.03.2008, in the absence of any provisions for re-determining the RSP, in the form of prescribed rules, the Revenue authorities cannot re-determine the RSP under any of the provisions available to them. It has to be noted that there is no contrary view which has been taken by the Tribunal. There are no reason to deviate from such a view already taken - appeal dismissed - decided against Revenue.
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