Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 560 - AT - Central ExciseRequirement to declare Retail Sale Price (RSP) of the goods on the ceramic tiles cleared by the appellants - incorrect declaration of MRP - sole consideration for sale - Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Section 4A of the Central Excise Act - difference of opinion. Held that:- This matter may be placed before the Hon’ble President for constitution of a larger bench to examine the following questions of law: 1) In the facts and circumstances of the case and in view of the contrary precedent decisions of tribunal in the cases of ACME (Supra) and in case of SCHNEIDER ELECTRICAL INDIA (P) LTD (Supra), is it permissible to ascertain RSP for the purpose of assessment under Section 4A of CEA, 1944, in respect of clearances made prior to issue of notification 13/2008-CE(NT) dated 1-3-2008? 2) If yes, can it be done by using best judgment method, based upon material available and in a manner consistent with principles and provisions of Section 4A of the Central Excise Act, 1944, including the principles and provisions incorporated in the Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008? Matter referred to Larger Bench.
|