TMI Blog2017 (7) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... he final decision of the Supreme Court in the aforementioned Civil Appeals. Since, the Revenue in other cases have kept the SCN in abeyance, by keeping them in the call book [which is a method adopted by the Department], no coercive measures will be taken against the Appellants/Assessees, pending consideration of the of the aforementioned Civil Appeals by the Supreme Court. Appeal allowed - decided in favor of appellant. - W. A. Nos. 720,729,730 and 731 of 2017 - - - Dated:- 30-6-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For the Appellants : Naveena. D For the Respondent : Mr.A.P.Srinivas JUDGMENT ( Judgment of the Court was delivered by Rajiv Shakdher, J. ) 1. Issue notice. Mr. A.P.Srinivas, accepts not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titutional sales and, thus, they were assessable Under Section 4A of Central Excise Act, 1944 (in short, 'the 1944 Act'). 3.3. We are informed, that it was further submitted before the Adjudicating Authority that, it is, in these circumstances, that maximum retail price was indicated on the packages, which was in consonance with, not only the provisions of Section 4A of the 1944 Act, but also with the provisions of the Legal Metrology Act, 2009 and the Rules made thereunder. 3.4. Learned counsel informs us that, since, in identical cases, the Tribunal in the matter of: Butterfly Gandhimathi Appliances Ltd Vs. Commissioner of Central Excise, 2015 (327) ELT 115 (Tri-chennai) had ruled in favour of the Assessees involved therein, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which notice has been issued, and is, therefore, pending adjudication. 4.1. Furthermore, learned counsel also relies upon another judgement of the Tribunal, in the matter of: Bajaj Food Products (P) Ltd. V. Commissioner of C.Ex., Rohtak, 2015 (317) ELT 116 (Tri-Del.) to contend that the Order-in-original was correct, both in law and on facts. 4.2. Mr.Srinivas, further submitted that against the judgement of the Tribunal in Bajaj Food Products case, an appeal had been preferred which was dismissed by the Supreme Court. 5. We have heard the learned counsels for the parties and perused the record. 6. According to us, what clearly emerges in so far as the issue pertaining to how assessable value has to be arrived at, in the instan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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