9911796707
TMI Blog2004 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides and considered the material on record it is found that the brief background of the case and issues is - (i) M/s. Electrolux (India) Limited, Refrigerator Plant, Dist. Chandra-pur (hereinafter referred to as the appellants) are, inter alia, engaged in the manufacture of refrigerators falling under Chapter Heading 84.18 of Central Excise Tariff Act, 1985. (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; The refrigerators manufactured are stock transferred to depots from where they are sold to the dealers/distributors who in turns sell to individual consumer. There is no dispute in the present case that such sale are liable to be assessed under Section 4A i.e. MRP based assessment. (v) They also sell refrigerators to the bottling companies of Pepsi, Coco-Cola and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication of Section 4A assessment in such case is now well settled, in favour of the appellant, by the decision in the case of ITEL Industries - 2004 (163) E.L.T. 219 (T) in that case the assessee sold telephone instruments to DOT/MTNL in bulk with MRP affixed on them. Who in turn lent the instruments to subscribers & was no sale in retail. (b) CCE (Appeals) holding that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied the benefit of Section 4A assessment. (c) The reliance of the lower authority that subsequently the appellants have stated paying duty under Section 4 cannot be a ground to levy duty under Section 4 when as per law it should be under Section 4A. 3. In view of the findings, the order is to be set aside & appeal allowed. We order accordingly and dispose off the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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