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TMI Blog2003 (12) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ana Singh, Advocates, for the Appellant. Shri R.C. Sankhala, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Appellant M/s Hindustan Coca Cola Beverages Pvt. Ltd. manufactures different varieties of aerated water. They are liable to central excise duty on ad valorem basis. These goods have also been specified under Section 4A of the Central Excise Act. As a result, they becom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The submission of the appellant is that even though revision of MRP had been carried out in MRP as intimated under the letters, stocks on hand with the pre-revised MRPs marked on them had to be disposed of out of the old MRPs and in respect of those goods, duty was rightly discharged based on the MRPs affixed. Learned Counsel for the appellants submitted that the action of the appellant is entirel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records and have considered the submissions made by both sides. It is not in dispute that the goods in question were required to be valued in terms of Section 4A(2). That sub-section reads as under : "(2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in Section 4, suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of declaration prescribed under Rule 173C(2A) does not determine the liability. The form cannot be so worded as to put a different meaning on Section 4A(2) or Explanation 2 to Section 4A. Further, if the form of declaration prescribed requires declaration of only one price, the question of Explanation 2 to Section 4A referring to the retail sale price declared in the form of declaration would not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch goods sold in such region. The question of applying retail sale price that is declared in some other area or region will not arise." 5. There is no dispute in the present case that valuation undertaken was in conformity with the MRP declared on the goods. No short-levy takes place in such a case. The duty demands raised in the impugned orders have no legal basis. They are required to be q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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