2023 (8) TMI 1622 - AT - Central Excise

Method of valuation - Section 4 or Section 4A of the Central Excise Act 1944? - Air Circuit Breakers MCCB and Switch Fuse etc. cleared through dealers distributors etc. to Industrial Consumers - HELD THAT - Following the judgment of this Tribunal in their own case for earlier period this Tribunal in ABB INDIA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX BANGALORE 2023 (5) TMI 1426 - CESTAT BANGALORE decided the issue observing that the goods are assessable under Section 4 of the Central Excise Act 1944 being meant for Industrial Consumers even though initially cleared to channel partners distributors etc. The impugned order is set aside - appeal allowed.

Summary

The appeal before the CESTAT Bangalore was against an Order-in-Original passed by the Commissioner of Central Excise and Service Tax, Bangalore, regarding the assessment of Air Circuit Breakers, Miniature Circuit Breakers, and Moulded Case Circuit Breakers. The Department alleged that goods cleared through channel partners should be assessed under Section 4A, leading to demand notices for differential duty. The appellant argued that previous Tribunal judgments supported assessment under Section 4 for goods meant for Industrial Consumers. Citing precedent, the Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal.