2008 (1) TMI 751

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....te, for the Appellant. Shri V. Chaudhry, Jt. CDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. -  Heard both sides and perused the records. 2. The two stay petitions have been filed by M/s. Twinkle Lamps Industries (P) Ltd., against the order-in-appeal No. 96 & 97-C.E/NOIDA/2007 dated 29-8-2007 passed by the Commissioner of Central Excise (Appeals). 3.&em....

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....nd Telegraph etc. on the basis of the rate contract accepted by the DGS&D are to be assessed under Section 4A or Section 4 of the Central Excise Act, 1944. 7. The case relates to the period 1999-2000, 2001 -2002 and 2002-2003. 8. Prima-facie, we find that the appellants case is covered by the Supreme Court judgement in the case of Jayanti Food Processing (P) Ltd., v. CCE reported i....

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..... The Supreme Court concluded that the following would be factors to include the goods in Section 4A(1) and (2) of the Central Excise Act. "(i)    The goods should be excisable goods; (ii)     They should be such as are sold in the package; (iii)    There should be requirement in the SWM Act or Rules made thereunder or any other law to dec....

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....ct and the Rules made thereunder to declare the price of these goods relating to their retail price on the package; the Central Government has specified these goods by notification in official gazette. As all these criteria appear to have been satisfied, the valuation of the impugned goods, it seems will be as per the declared retail sale price on the package less the amount of abatement. Therefor....