TaxTMI 
TaxTMI 
2016 (11) TMI 1115
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..... The brief facts of the case are that the appellants are engaged in the manufacture of Electric fans and parts thereof and registered for payment of Central Excise duty. The appellants were clearing Electric fans and were paying duty as provided under Section 4A of Central Excise Act, 1944. The appellants supplied Electric fans to Government Departments against DGS&D rate contract. It appeared to Revenue that in respect of Electric fans supplied against DGS&D rate contract, the sale not being to ultimate consumer such quantum of sale does not attract provisions of said Section 4A of Central Excise Act, 1944 and such quantum of goods needs to be assessed by ariving at value as provided under Section 4 of Central Excise Act, 1944 and assessa....
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....opriate and Show Cause Notice was not sustainable. The Original Authority has confirmed both the demands and imposed equal penalty under Rule 173Q of Central Excise Act, 1944. The appellants preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal through Order-in-Appeal No. 6-7/CE/Noida dated 25-01-2007. The Appellate Authority did not interfere with the Original Order and rejected appeal. Against the said Order-in-Appeal dated 25-01-2007, the appellant is before this Tribunal. 3. The appellant contended in the grounds of appeal that Section 4A applies to valuation of specified goods and for valuation under said Section who is the buyer is relevant and that once the goods have been specified u....
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....mmissioner of Central Excise, Delhi-II reported at 2004 (164) E.L.T. 417 (Tri. - Delhi)" and in the case of "Surya Kiran Engineering Works Pvt. Ltd. Vs. Commissioner of Central Excise, Noida reported at 2010 (252) E.L.T. 449 (Tri. - Delhi)" and argued that the same are squarely applicable in the present case. Heard the ld. Departmental Representative who has supported the impugned orders. 5. We have taken rival contentions into consideration. We find that sub-section (1) of Section 4A of Central Excise Act, 1944, provides that provisions of sub-section (2) of said Section 4A shall apply only to such specified goods in respect of which Central Government has issued a notification specifying them under the provisions of sub-section (1) of sa....