Final Order No. 100/2002-C,arising from Appeal No. E/2191/2002-C. Case: Chemi Kleen (India) P. Ltd. Vs Commissioner Of C. Ex., New Delhi-I. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
Case Number | Final Order No. 100/2002-C,arising from Appeal No. E/2191/2002-C |
Counsel | For Appellant: Shri Abhishek Jain, Advocate, and For Respondent: Shri B.C. Mahey, Jdr, |
Judges | Shri S.S. Kang, Member (J) And V.K. Agrawal, Member (T) |
Issue | Central Excise Act, 1944- Section 4a(4) |
Citation | 2002 (144) ELT 692 (Tri. - Del.) |
Judgement Date | May 02, 2002 |
Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
S.S. Kang, Member (J), (New Delhi)
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The Appellant Filed This Appeal Against The Order-In-Appeal Passed By The Commissioner (Appeals). In The Impugned Order, In View Of Explanation 2 To Section 4a Of Central Excise Act, The Maximum Retail Price Mentioned On The Package Was Taken To Be Retail Sale Price For The Purpose Of Charging Of Excise Duty.
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Heard Both Sides. The Appellants Are Manufacturing The Goods Classifiable Under Chapter 33 Of Central Excise Tariff Which Are Notified For Assessment Purposes Under Section 4a Of Central Excise Act. The Appellants Were Clearing The Goods To Canteens, Stores, Departments And Other Govt. Organizations And On The Packing The Appellants Was Mentioning Two Prices One Is Retail Price And The Other Is For Csd.
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The Contention Of The Appellant Is That The Goods Were Cleared To Csd And The Other Govt. Organizations At The Lower Rate And As These Are Different Class Of Buyers, Therefore, They Are Entitled For Two Different Prices For The Assessment.
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The Revenue Has Relied Upon The Explanation 2(A) Of Section 4a Of Central Excise Act, To Say In Such A Situation When Two Retail Prices Were Mentioned On Packing, Maximum Of Such Retail Price Shall Be The ''Retail Sale Price'' For The Purpose Of Charging Of Duty Of Excise.
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There Is No Doubt That Goods...
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