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2022 (7) TMI 351 - AT - Central ExciseValuation - medicaments supplied by the Appellants to institutional buyers like Indian Railways, ESI, BHEL, SAIL etc for their own use in the hospitals run by them - no retail sale by these institutions to their patients and these supplies are for exclusive use by such institutions by providing treatment to their patients - Requirement to affix MRP on these goods and assess the same on MRP basis under Section 4A of the Central Excise Act, 1944 - HELD THAT:- In the present case there is only difference of period i.e. for the period November 2015 to September 2016 in respect unit 1 and January 2014 to March 2016 in respect of unit 2. It is found that in respect of both the unit for the period January 2005 to May 2013 and March 2010 to February 2013 this tribunal vide order dated 28.06.2019 [2019 (10) TMI 810 - CESTAT AHMEDABAD] set aside the demand on the identical issue and in the same set of facts. This order was accepted by the department and no further appeal was filed. Moreover, for the subsequent period in respect of unit 1 and 2 for the period June 2013 to October 2015 and March 2013 to December 2013 respectively, demand was set aside by the Additional Commissioner vide OIO dated 30.01.2020. The said orders were also accepted by the department and no further appeal was filed. From the decision of this Tribunal it can be seen that except difference of the period entire facts of the case is identical. Therefore the issue is no long res-integra. The demand in the present case also is not sustainable hence the impugned orders are set side - appeal allowed.
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