TMI Blog2017 (3) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... raised to the Metrology Department, has not been placed on record and not procured to the appellant; that the facts of packaging condition of ultimate clearance of the goods to the consumer are not available on record; that the other contra opinions placed on record have not been considered by the lower authorities - we deem it fit to set aside the impugned order and remand the matter to the Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is of the view that the goods are liable to be assessed on MRP basis, in terms of Section 4 A of the Central Excise Act. Accordingly, the assessments, which were provisional, stands finalized and consequent demand of duty stands confirmed against the appellant. 2. After hearing both the sides and going through the impugned order, we note that the lower authorities have relied upon the opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two opinions, which have been shown to us opined to the contrary, do not stand considered by the lower authorities. 2. It is also the appellant s contention that their sister concern situated at Tanipet, Tamil Nadu, manufacture is being assessed to duty under Section 4 of the Act, without any objection having been raised by the Revenue. We agree that the Revenue cannot take two contra stands in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings it to our notice that the said Larger Bench has not been constituted till date and no decision is available. Inasmuch as the Revenue has relied upon the decision of Whirlpool of India Ltd. (supra) , which stands referred to the Larger Bench, it is deemed fit to await the said Larger Bench s decision. 5. As already observed, the opinion relied upon by Revenue along with query raised to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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