TMI Blog2003 (12) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the assessee is whether the appellant was justified in paying central excise duty at tariff rate and clearing its product under MRP Scheme under Section 4A of the Central Excise Act. Show cause notice was issued demanding duty on the basis that the assessment has to be made under Section 4 of the Central Excise Act. The demand was affirmed by the Commissioner of Central Excise, Delhi. Aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has negotiated price with DGS D, the Revenue took the view that sale to the different departments is not retail sale and therefore assessment cannot be made under section 4A. In support of the above contention the learned Departmental Representative placed reliance on a decision of this Tribunal in Bharti Systel Ltd. v. CCE, Chandigarh, 2002 (145) E.L.T. 626 (Tribunal). 4. On the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is no basis for the case put forward by the Revenue that the sale was in bulk quantities to DGS D. Before reliance was placed on a decision of this Tribunal in Final Order Nos. 1346 1347/2003, dated 10-10-2003 [2004 (163) E.L.T. 219 (Tribunal)]. In the above case majority view taken was that since consignments in question were cleared to DOT in terms of the requirement under Standards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of telephone instruments to DOT and MTNL was in bulk. They were distributing each instrument to the subscriber without transferring the ownership but on rental basis. Therefore, there was no question of any retail sale involved in the transaction. It was under these circumstances we took the view that Section 4A has no application in that case. But in the present case there is retail sale to diff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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