2007 (6) TMI 84

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed by it both under 4 and Section 4A of the Central Excise Act depending upon the type of clearances. Section 4 valuing was resorted to when the clearances were in bulk to other industrial users and Section 4A valuation in other cases. Revenue authorities took a view that the former type of clearances were also required to be valued under Section 4A. Based on that stand, the differential duty demand, including demand raised by denying small scale exemption, were confirmed. When the matter went before the Commissioner (Appeals), he accepted the respondent-assessee's contention and set aside the duty demand. The present order is directed against that finding of the Com missioner (Appeals). 4. Section 4A is an exception to the main valuatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Act, 1976, and the rules made thereunder, are administered by the State Govts. Instances of dispute could arise between the Deptt. and the assessee as to neither, in respect of a particular commodity/transaction, the assessee is exempted from declaring the retail price or not. In case of such doubt a clarification may be obtained from the concerned Deptt.(generally the Metrology Deptt.) of the State Govt.". 5. Despite the above clarification, revenue is persisting with the claims for differential duty on the ground that valuation of the said clearances should have been done under Section 4. 6. It is noticed that an identical dispute had arisen in the case of Grasim Industries Ltd. v. CCE reported in 2004 (175) E.L.T. 779. In that ca....