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2020 (3) TMI 838 - AT - Central ExciseValuation - Scope of the show cause notice (SCN) - short paid the Central Excise Duty - inclusion of MRP of these toffees in the MRP of the jar cleared by them containing 150 Bubble Gums and 20 Solano Toffees - extended period of limitation - HELD THAT:- It is not the case of the revenue that the jar containing 150 bubble gums and 20 Solano Toffees were to be valued as per the Section 4A of the Central Excise Act, 1944. On the contrary the finding of the Adjudicating authority that the said pack is an whole sale pack and not the retail sale pack has been admitted by the Committee of the Chief Commissioners while directing to file this appeal. After having done so, revenue has proposed to determine the value of whole sale pack by applying the provisions of Section 4A in respect of the Bubble Gums cleared by the appellant and the value of remaining Solano Toffees by treating them as free samples by application of Section 4 of the Central Excise Act, 1944 - We are not in agreement with such approach as by doing so revenue has proposed to disintegrate the wholesale package and determine the value of individual components under separate provisions of the same act. Section 4A is not applicable to the whole sale pack in the form in which the jar containing 150 Bubble Gums and 20 Solano Toffees was cleared the value of entire jar was to be determined by application of Section 4 as it existed at that time. Revenue has in the show cause proposed not to determine the value of the whole sale pack but only a component of the said pack under Section 4 - Section 4 should have been applied to the entire pack in the form in which it is cleared, and liability to duty determined. Since the show cause notice or the appeal filed by Revenue does not propose to determine the assessable value of wholesale pack in the form in which it is offered for clearance, there are no merits in the appeal filed by the Revenue - appeal dismissed - decided against Revenue.
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