2014 (2) TMI 157

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....dhwa And Rakesh Kumar, JJ. For the Appellant : Shri B L Narasimhan, Adv. For the Respondent : Shri Pramod Kumar, Jt. CDR PER : Archana Wadhwa All the appeals are being disposed of by a common order as they arise out of same impugned order of Commissioner vide which he has confirm, demands against M/s. Prisma Electronics and has imposed penalties on the other appellants. 2. After hea....

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....y liability in terms of section 4 of Central Excise Act. Revenue by entertaining a view that since M/s. Dixon Technology (India) Pvt. Ltd were related parties to M/s. Prisma Electronics and as entire 100% sales were being made to M/s. Dixon Technology (India) Pvt. Ltd., it is the provisions of section 4 which would get attracted. Accordingly, demand stand raised and confirmed on the basis of secti....

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....rovisions, it was held that the sale through related person is not relevant for the purpose of assessment under section 4A inasmuch as section 4A (2) of the Central Excise Act starts with non obstante clause "notwithstanding anything contained in section 4". As such, the Larger Bench observed that even it where the sale is through related person and the goods are specified goods in terms of 4A ....