2013 (11) TMI 1185

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..... espondent: Mr. A.K. Nigam, Addl. Commissioner, (AR) ORDER  Per: B.S.V. Murthy; The appellants are engaged in the manufacture of ceramic tiles. Duty was demanded on the ground that in respect of portion of clearances of ceramic tiles, the appellants had adopted MRP based assessment for the purpose of payment of duty whereas in realty the tiles were sold to industrial/institutional consumers .....

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..... Mexim Adhesive Tapes Pvt. Ltd. vs. CCE, Daman: 2013-TIOL-837-CESTAT-AHM. 3. The learned AR agrees that the issue is covered by this decision. He submits that he would like to distinguish this decision but at present, he has no objection as the issue is covered by the precedent decision. 4. In view of the fact that issue is squarely covered by the precedent decision of the Tribunal, there shall .....

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