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TMI Blog2016 (12) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Consultant for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department Per Mr. Anil G. Shakkarwar: The present appeal is filed by the Appellant, M/s Stadmed Pvt. Ltd., against Order-in-Appeal No.231-CE/LKO/2009 dated 21.12.2009 passed by Commissioner (Appeals). 2. The issue involved in the present appeal is interpretation of provisions of Section 4A of Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued on 29.03.2008, demanding Central Excise duty amounting to Rs. 64,061/-. The demand was confirmed through Order-in-Original dated 31.03.2009, equal amount of penalty was imposed on the appellant. Aggrieved by the said order, appellant preferred appeal before Ld. Commissioner (Appeals). Ld. Commissioner (Appeals) through Order-in-Appeal No.231-CE/LKO/2009 dated 21.12.2009, dismissed the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave also submitted that said circular was brought to the notice of Original Authority as well as Appellate Authority. They further argued that they were not required to declare retail sale price on the packets covered by such invoices in respect of which show cause notice was issued. They further pleaded that they followed the circular issued by CBEC and they had no intention to evade duty. 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtly on the basis of normal price (prior to 01.07.2000) or transaction value (from 01.07.2000), U/s 4 of the C.E. Act, 1944." 5.1 We have also noted that the show cause notice was issued by invoking proviso to Sub-Section 1 of Section 11 A of Central Excise Act, 1944. We find that the requirement under the said proviso is to separately establish intention to evade payment of duty for invoking sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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