TMI Blog2007 (6) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... rect and set aside - Appeal Nos. E/317-318 & 408/2007 - Final Order Nos. 306-308/2007-EX(PB) - Dated:- 20-6-2007 - [Order per: C.N.B. Nair, Member (T)]. - The respondent is a known manufacturer of different varieties of foot wear that including many varieties of shoes. The subject of dispute in the present appeals of the revenue is the valuation on of shoes sold to institutional buyers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on the printed MRP based value. Thus, the valuation was made under Section 4A. However subsequently, SCN was issued contending that the valuation was required to be done under Section 4 of the Act inasmuch as there was no retail sale involved when bulk sales are made to institutional buyers. In adjudication, this view was upheld and duty demand was confirmed. But when the matter went before Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that these are shoes specifically manufactured for the institutions in question and therefore, they are not the shoes normally produced by the respondent. 5. Ld. Counsel for the respondent has taken us through the orders and sales invoices and emphasized that the shoes under sales were the shoes manufactured by the respondent assessee under different brands like 'Windsor', 'Tip top' etc. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marked on them and the supplies were not exempt under Rule 34. He would rely on the decision of this Tribunal in the case of BPL Telecom (P) Ltd. v. CCE reported in 2004 (168) E.L.T. 251 (Tribunal) = 2004 (60) RLT 664 in support of the contention that a bulk sale under a contract price to institutional buyers do not go outside the scope of valuation under Section 4A. He also points out that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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