2007 (7) TMI 23

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..... the appeal itself can be disposed off as only a short point is involved. Accordingly, we waive the pre-deposit of the amount and proceed to hear the appeal for final disposal. 2. The appellant is a manufacturer of ceramic glazed tile which has been notified under Section 4A of the Central Excise Act and accordingly, they have paid excise duty on the basis of the MRP minus the permissible deducti .....

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..... rlier period has been decided in their favour vide Order No.A/557/WZB/Ah'bad/06 dated 12-12-2006 [2007 (210) E.L.T. 220 (Tribunal). 4. In this case, as the assessment is under Section 4A, the actual sale price by the manufacturer to the dealer is irrelevant. The assessable value to be adopted is based on MRP minus permitted deduction and inasmuch as the appellant has paid duty as per this norms, .....

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