2015 (3) TMI 860

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....yres, tubes and flaps falling under Chapter sub-heading No.4011.10.90, 4012.10.20 and 4012.90.49 under Central Excise Tariff Act, 1985 and availing facility of credit of duty or cess paid on inputs, capital goods and input services used in the manufacture of the said products under the CENVAT Credit Rules, 2004. On a scrutiny of documents, the Department found that the assessee had not assessed their finished goods under Section 4A of the Central Excise Act, but undervalued the goods and wrongly availed the benefit of Cenvat credit. Hence, the Department issued show cause notice to the assessee alleging that the assessee had manufactured and cleared tyres, tubes and flaps by adopting Section 4 value instead of Section 4A; they had cleared t....

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.... 14.02.2012. 5. The assessee filed an appeal against the order of the Adjudicating Authority dated 14.2.2012 before the Commissioner (Appeals), who allowed the same holding that the impugned goods were sold to institutional consumers and not for retail sale, in bulk, and were not in a packed conditions and hence, the provisions of Section 4A of the Central Excise Act would not apply. Accordingly, the Commissioner (Appeals), vide order dated 08.05.2013, set aside the order-in-original No.02 of 2012 dated 14.2.2012 passed by the Adjudicating Authority. 6. As against the order of the Commissioner (Appeals) dated 20.3.2013, the assessee pursued the matter before the Tribunal by filing an appeal along with a petition for waiver of pre-deposit.....