TaxTMI 
TaxTMI 
2006 (12) TMI 307
X X X X Extracts X X X X
X X X X Extracts X X X X
....K.J. Sanchis, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)] - This stay application is directed against the Order-in-Appeal dated 11-8-2006. Since the issued involved in this case is in a narrow compass, we waive the pre-deposit of amount of duty and penalty involved in this case and take up appeal itself for disposal. 2. The relevant facts that arise for consider....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder-in-Original. 3. None appeared on behalf of the appellant nor there is any request for adjournment. 4. Heard the learned DR and perused the case records. We find that in this case the provisions of Section 4A are made applicable for the goods manufactured by the appellant. Provisions of Section 4A is read : - "Section 4A. Valuation of excisable goods with reference to retail....
X X X X Extracts X X X X
X X X X Extracts X X X X
....overnment may allow by notification in the Official Gazette. (3) The Central Government may, for the purpose of allowing any abatement under sub-section (2), take into account the amount of duty of excise, sales tax and other taxes, if any, payable on such goods. (4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer - (a) &....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of goods would be MRP declared on the goods less amount of abatement as may be prescribed. The provisions of Section 4A are very clear inasmuch that, once the goods are covered under Section 4A for ascertainment of correct assessable value, no recourse has to be undertaken to Central Excise Valuation Rules, 2000. Any addition or deletion from the value is not contemplated under Section 4A. In the....