Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 474 - AT - Central ExciseValuation - toothpaste - MRP based valuation - tooth paste was cleared under Bond under Rule 19 of Central Excise, 2002, who in turn was exported the same - Demand was raised adopting the MRP declared for the purpose of export as MRP for domestic clearance - whether the demand raised is justified? - Held that:- The SCN proposed assessment on the basis of MRP ascertained on the strength of the statement of the Director of the company. The said method was not found proper by original adjudicating authority, who devised his own method of ascertaining MRP - on perusal of the arguments given in the Order-in-Original for revising the MRP, it shows that there are lot of assumption and presumption involved and it is highly arbitrary - impugned order cannot be upheld - appeal allowed - decided in favor of appellant.
|