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M/s. Mantra Industries Limited G. Velmurugan In Charge Versus The Commissioner of Central Excise Customs & Service Tax

Valuation - the contention of the Appellants/Assessees, broadly, before the Adjudicating Authority was that, the sales made were not institutional sales and, thus, they were assessable Under Section 4A of Central Excise Act, 1944 - Held that: - what clearly emerges in so far as the issue pertaining to how assessable value has to be arrived at, in the instant case, is, admittedly, pending consideration of the Supreme Court in: Civil Appeal Diary No.31455 of 2015 - the decision, on merits, involvi .....

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. 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 notice on behalf of the Respondent/Revenue. 1.1. With the consent of the counsels for parties, the captioned appeals are taken up for hearing for final disposal. 2. The captioned appeals are directed against the judgemen .....

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eals were filed, the same would be decided on merits, albeit, in accordance with law, without reference to the period of limitation, in case, limitation stood expired in the mean time. 3. Ms.D.Naveena, who appears for the Appellants/Assessees, says that, while there are several issues, which emanated from the Order-in-original dated 30.11.2016, the core issue, which arose for consideration, pertains to valuation of Table Top Wet Grinders and Mixer Grinders, which had been supplied by the Appella .....

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se 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 .....

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Judge by relegating the parties to an alternative remedy. 3.6. Learned counsel says that, since, the point in issue is squarely covered against the Revenue and in favour of the Assessees, the submission of the Appellants/Assessees, before the learned Single Judge was that, the Adjudicating Authority was bound by the judgement of a higher Appellate Authority. 3.7. In this behalf, learned counsel says that the Appellants/Assessees, relied upon the judgement of the Supreme Court in: Union of India .....

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hich 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 .....

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