TMI Blog2010 (3) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ropped the proposal after holding that no additional consideration was given by the assessee to their depot and that the depot at Bangalore sold CTV sets to customers at the rate of Rs. 15,000/-. The order of adjudication was reviewed by the Commissioner and accordingly an appeal was filed with the Commissioner (Appeals). The learned Commissioner (Appeals) allowed that appeal and ordered for reassessment. The present appeal of the assessee is against the appellate Commissioner’s order. Held that – MRP was marked on each cartoon in compliance with Standard of Weight & Measure Act, 1976 and rules made thereunder. It was equally good enough for assessment u/s 4A of the Act, especially as all essential particulars were furnished in relevant inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r set and the MRP to be Rs. 15,500/- per set. This invoice also furnished further particulars such as discount, insurance and transportation charges, which were relevant to determination of the net assessable value for purposes of Section 4 of the Act. Besides these particulars, the abatement claimed (30%) under Section 4A was also given in the invoice. Thus, for purposes of Section 4, the invoice worked out the assessable value of each CTV sets at Rs. 12,470/- by deducting discount (Rs. 15,377/-) and insurance and transportation charges (Rs. 310/-) from the price of the goods (Rs. 27,537/-). For the purpose of Section 4A, this invoice worked out the effective MRP for the purpose of payment of duty at Rs. 10,850/- per unit after abating Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or reassessment. The present appeal of the assessee is against the appellate Commissioner's order. 2. The authorized representative of the appellant-company submits that, as some confusion prevailed in the matter of valuation of the goods shortly after the introduction of MRP-based assessment under Section 4A of the Act, the appellant happened to mention in the relevant invoices not only the particulars required under Section 4A but also those required under Section 4 of the Act. Hence it so happened that every such invoice indicated the assessable value under Section 4 apart from the MRP of the goods under Section 4A. It is submitted that, though there was no statutory requirement in those days for the appellant to declare the MRP in adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this fact of the case, the authorized representative of the assessee prays for setting aside the impugned order. 3. The learned JDR reiterates the findings of the lower appellate authority. 4. After considering the submissions, we have found no case for the Revenue. Admittedly, the assessee had declared their MRP for CTV sets after the MRP-based assessment was introduced under Section 4A of the Act. This MRP was marked on each carton containing CTV set cleared from the factory to the depot. In the relevant invoice, all the particulars such as MRP, abatement claimed and the net assessable value were furnished as required under Section 4A. Duty was paid on the net assessable value. In fact, a higher amount of duty was paid at the instance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled under Section 4A was duly claimed. Duty was paid on the net assessable value. We also note that, though it was not required for them to give advance declaration of MRP to the department during those days, the assessee chose to declare the MRP to the department prior to clearance of the goods. The requirement of such prior declaration of MRP to the department came into force only in the year 1999. 5. In the above factual scenario, there was no scope for the department to enquire into what might have happened at the depot. In the result, we set aside the impugned order and uphold the order of adjudication in this case. The appeal stands allowed with consequential relief. (Dictated in court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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