Tribunal reinstates adjudication order for soaps, assesses under Section 4, not 4A.

The Tribunal allowed the Revenue's appeal, setting aside the impugned order and reinstating the adjudication order by the Dy. Commissioner. The Tribunal determined that the soaps, not intended for retail sale and lacking a "maximum retail price" declaration, should be assessed under Section 4 of the Central Excise Act rather than Section 4A.

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Issues:
The appeal involves the condonation of delay application and the assessment of soaps sold under contract to the Hotel Industry, specifically regarding the valuation under Section 4A or Section 4 of the Central Excise Act.

Condonation of Delay Application:
The appeal concerns a delay of 27 days in filing the appeal, and after considering both sides, the Tribunal found the Condonation of Delay (COD) application to be acceptable.

Assessment of Soaps Sold Under Contract:
The main issue pertains to the valuation of soaps sold under contract to the Hotel Industry. The dispute revolves around whether the valuation should be done under Section 4A or Section 4 of the Central Excise Act. The Commissioner had ruled that such sales should be assessed under Section 4A(1), leading to the Revenue's appeal challenging this decision.

Valuation under Section 4A vs. Section 4:
Section 4A of the Central Excise Act provides a special provision for valuing excisable goods based on their retail sale price. However, it applies only to goods with a retail sale price declared on the package. In this case, the soaps were not packed for retail sale and did not bear a retail sale price declaration. The Revenue argued that Section 4A should not apply, and the goods should be assessed under Section 4.

Tribunal's Decision:
After reviewing the facts and arguments, the Tribunal concluded that the soaps in question were not intended for retail sale and were packed under a special contract for the hotel industry. As they did not bear a "maximum retail price" declaration, the Tribunal determined that Section 4A did not apply. Consequently, the goods were to be assessed under the valuation provided in Section 4 of the Central Excise Act. Therefore, the appeal of the Revenue was allowed, the impugned order was set aside, and the adjudication order by the Dy. Commissioner was reinstated.

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