2017 (8) TMI 215

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....s of one crore during every financial year. Ice cream, which is classifiable under Chapter Sub-Heading 2105.00 of CETA is a specified goods under section 4A of Central Excise Act, 1944. Thus, it is chargeable to duty on the basis of retail sale price of the said goods less abatement allowed by Central Government. The officers visited the premises of the appellant on 20.12.2005 and found that the appellants were manufacturing and clearing ice creams in various packages including cartons used for four litres. On the packages of four litres, it was stated that it is specially packed for catering only. Thus it appeared that appellants cleared / sold ice cream in four litre cartons. It is the case of the department when four litre cartons are so....

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....141) ELT 162 (Tri. Del.) was in favour of the appellant wherein it was held that in such circumstances the valuation has to be determined under section 4A of the Central Excise Act. However, on appeal by the department against the said judgment in Jayanti Food Processing Pvt. Ltd., the Hon'ble Supreme Court reversed the same as reported in 2007 (215) ELT 327 (SC). The learned counsel argued that the appellant had no intention to evade payment of duty and had been clearing the goods on the basis of determining the value applying section 4A as the decision in Jayanti Food Processing Pvt. Ltd. (supra) rendered by the Tribunal at that time was applicable to them. 3. Against this, the learned AR Shri K.P. Muralidharan reiterated the findings ....