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2020 (9) TMI 5 - AT - Central ExciseMethod of Valuation - section 4A or Section 4 of CEA - manufacturer of pesticides and insecticides of less than 10 gms/10 ml - said packages were packed in bigger boxes of 15-20 packs and on the packages the appellant is putting MRP printed and paying duty - Extended period of limitation - HELD THAT:- Issue decided in appellant own case [2018 (5) TMI 1342 - CESTAT CHANDIGARH ] where it was held that the appellant have made packages for retail sale, they are legally bound to affix MRP of the said goods. In the circumstances, the appellant is required to discharge duty in terms of Section 4A of the Act. Therefore, the appellant has correctly discharged the duty liability under section 4A of the Act. Appeal allowed - decided in favor of appellant.
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