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2009 (5) TMI 418 - AT - Central ExciseValuation- Notification No. 20/2001-C.E. (N.T.)- the appellants were clearing seconds hosiery marked as ‘B’ category of finished goods under Section 3(2) of the Central Excise Act, 1944 adopting a Tariff value of 60% of their retail price without affixing any MRP sticker even though there was a price list of the said goods. Further they were collecting an amount greater than the tariff value for which they had not discharged differential duty amounting to Rs.1,06,240/- for the period from 1-4-2003 to 8-7-2004. Therefore they were issued with a show cause notice dated 16-8-2005, proposing to demand the said amount with interest under Section 11AB and, impose penalty under Section 11AC of the Central Excise Act, 1944, and impose penalty under Section 11AC of the Central Excise Act, 1944, and the same was confirmed without imposing any penalty vide Order-in-Original. Commissioner (Appeals) uphold the order in original. Held that- It can be seen from the Notification that Government in their own wisdom has fixed tariff value of 60% of the retail sale price i.e., declared or required to be declared on the packages of articles of apparels. In this case, both the lower authorities have not disputed the existence of pricelist issued by the appellant to the dealer and it is also not disputed that the price as contained in the pricelist, as issued by the appellant, was taken by the appellant to arrive at 60% of the value for discharge of duty liability. We have already held that in this case the tariff value has been fixed, the provision of Section 4 could not be invoked for demand of differential duty. If the tariff value is fixed by the Government of India, then that needs to be taken into consideration for discharge of duty liability, we find that the impugned order is liable to be set aside and we do so. Appeal is allowed with consequential relief, if any.
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