TMI Blog2016 (11) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... only to such specified goods in respect of which Central Government has issued a notification specifying them under the provisions of sub-section (1) of said Section 4A. Sub-section (2) of Section 4A ibid provided that in respect of such goods which are specified under said sub-section (1), the value for the purpose of assessment of duty shall be deemed to be retail sale price declared on such goods less such amount of abatement allowed by notification issued in the official gazette and for such goods anything contained in Section 4 ibid shall not be applicable. So, once goods are covered by notification issued under Section 4A, then irrespective of any other consideration such as whether the supply is in wholesale or in retail, provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Departments against DGS D rate contract. It appeared to Revenue that in respect of Electric fans supplied against DGS D rate contract, the sale not being to ultimate consumer such quantum of sale does not attract provisions of said Section 4A of Central Excise Act, 1944 and such quantum of goods needs to be assessed by ariving at value as provided under Section 4 of Central Excise Act, 1944 and assessable value arrived at under Section 4 was higher than the assessable value arrived at under Section 4A, after availing abatement and therefore differential Central Excise duty was payable by the appellants. The appellants were issued with Show Cause Notices making allegations that the assessment under said Section 4A was not appropriate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oida dated 25-01-2007. The Appellate Authority did not interfere with the Original Order and rejected appeal. Against the said Order-in-Appeal dated 25-01-2007, the appellant is before this Tribunal. 3. The appellant contended in the grounds of appeal that Section 4A applies to valuation of specified goods and for valuation under said Section who is the buyer is relevant and that once the goods have been specified under Section 4A, Section 4 is not applicable to its valuation. The goods manufactured by them are covered by notification issued under Section 4A. Therefore, in respect of said goods assessment on the basis of value arrived at Section 4A is as per law and there are large number of Ruling by Tribunal and Higher Appellate Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartmental Representative who has supported the impugned orders. 5. We have taken rival contentions into consideration. We find that sub-section (1) of Section 4A of Central Excise Act, 1944, provides that provisions of sub-section (2) of said Section 4A shall apply only to such specified goods in respect of which Central Government has issued a notification specifying them under the provisions of sub-section (1) of said Section 4A. Sub-section (2) of Section 4A ibid provided that in respect of such goods which are specified under said sub-section (1), the value for the purpose of assessment of duty shall be deemed to be retail sale price declared on such goods less such amount of abatement allowed by notification issued in the official ..... X X X X Extracts X X X X X X X X Extracts X X X X
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