Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 848 - AT - Central ExciseMethod of Valuation - section 4 or 4A of CEA - manufacture of ice creams of various flavours in different quantities and with different brand names - Sale to hotels/ parlours/ caterers in 50 ml & 100 ml packs but packed differently without any RSP - Held that:- The assertion of the assessee is that these 50 ml and 100 ml packs are different from those sold to individual customers and are not meant for sale but meant for use in hotels/ caterers as a part of food package which they sell. There is nothing on record to show that these 50 ml & 100 ml packs are printed with MRP and are meant for sale. There is no reason to suspect that the 50 ml and 100 ml packs are not different from packs of similar sizes meant for sale - valuation rightly done u/s 5 of CEA - Appeal dismissed - decided against Revenue.
|