2004 (9) TMI 517

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chief Executive, for the Appellant. Smt. Krishna A. Mishra, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this Appeal filed by M/s. Lumbini Beverages Pvt. Ltd., the issue involved is whether fruit pulp based drinks manufactured by them is to be assessed to duty under Section 4 of the Central Excise Act as claimed by them. 2. Shri Dinesh Prasad Singh, Chief....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he assessable value by invoking Section 4 might be correct but they have not arrived at the correct assessable value as they are not entitled for abatement of 50% from the MRP under Section 4 of the Central Excise Act and accordingly the Deputy Commissioner has confirmed the demand of duty and imposed penalty of equivalent amount on them; that the Commissioner (Appeals) under the impugned order ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a A. Mishra, learned Senior Departmental Representative. 3. After considering the submissions of both the sides, we observe that it is not the case of the Department that the product manufactured by the Appellants has been notified under Section 4A of the Central Excise Act. Accordingly, the valuation is to be resorted on the basis of value to be determined under Section 4 of the Central E....