Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 243 - AT - Central ExciseMethod of Valuation - Sabeena detergent scouring bars - appellant have assessed “Sabeena detergent scouring bars on MRP based assessment and are paying duty adopting valuation under Section 4A of Central Excise Act, 1944, whereas ‘Kite’ detergent bar 75 gms were assessed under Section 4 of Central Excise Act, 1944 - N/N. 13/2002-CE dated 01.03.2002 - Held that:- The definition of “Retail Sale Price” in both Section 4A and Rule 2 of the PC Rules, 1977 make it clear that it is the price at which the goods are sold to the “ultimate consumer” whereas in the present case, there is no sale of detergent cake to the ultimate consumer therefore the valuation based on MRP will not apply. The appellants have disclosed the valuation method in their return from where the Department discovered the valuation method followed by the appellant. Further, the appellant paid the differential duty on the ground that the same would be available to their sister concern as CENVAT credit. Also, it is found that against the buyer which is a sister concern, separate proceedings were commenced for denying the CENVAT credit on duty paid by the appellant but the same was resolved in favor of the purchaser. Appeal allowed - decided in favor of appellant.
|