Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 608 - AT - Central ExciseValuation - PVC adhesive - impugned goods cleared to different states adopting different Retail Sale Price (RSP) values for each state - Section 4A of the Central Excise Act, 1944 - Held that:- In terms of Explanation (b) under sub-rule (4) of Section 4A where different retail sale prices are declared on different packages for the sale of any excisable goods in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the excisable goods intended to be sold in the area to which the retail sale price relates - as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different areas can be allowed. Wherever the appellants have used more than one MRP for a specific state, we hold the department’s contention that highest of such MRP should be taken into account for charging the duty - looking into the fact that the appellants have accepted the duty liability of ₹ 3,53,148/- and Education Cess of ₹ 7,063/- and have paid it along with interest and have not raised any objection on the extended period involved in the show-cause notice, we find that the appellants are liable to pay duty of ₹ 3,53,148/- and Education Cess of ₹ 7,063/- along with interest and equivalent penalty under Section 11AC of the Central Excise Act, 1944. Appeal allowed in part.
|