2016 (12) TMI 1262

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.... (TECHNICAL) Shri Dushyant Kumar, Consultant for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department Per Mr. Anil G. Shakkarwar: The present appeal is filed by the Appellant, M/s Stadmed Pvt. Ltd., against Order-in-Appeal No.231-CE/LKO/2009 dated 21.12.2009 passed by Commissioner (Appeals). 2. The issue involved in the present appeal is interpretation of provi....

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....ral Excise Act, 1944, a show cause notice was issued on 29.03.2008, demanding Central Excise duty amounting to Rs. 64,061/-. The demand was confirmed through Order-in-Original dated 31.03.2009, equal amount of penalty was imposed on the appellant. Aggrieved by the said order, appellant preferred appeal before Ld. Commissioner (Appeals). Ld. Commissioner (Appeals) through Order-in-Appeal No.231-CE/....

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....alue under Section 4 of the said Act. They have also submitted that said circular was brought to the notice of Original Authority as well as Appellate Authority. They further argued that they were not required to declare retail sale price on the packets covered by such invoices in respect of which show cause notice was issued. They further pleaded that they followed the circular issued by CBEC and....

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.... partly assessed on the basis of MRP U/s 4A and partly on the basis of normal price (prior to 01.07.2000) or transaction value (from 01.07.2000), U/s 4 of the C.E. Act, 1944." 5.1 We have also noted that the show cause notice was issued by invoking proviso to Sub-Section 1 of Section 11 A of Central Excise Act, 1944. We find that the requirement under the said proviso is to separately establish....