2017 (10) TMI 208

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....obal Corrosion Company, M/s Poonam Paints Corporation Ltd. etc. directly from their factory. Valuation of the said clearances of excisable finished goods was done under Section 4A of the Central Excise Act, 1944 by claiming abatement of 40%. The case of the department is that the aforesaid supplies are for the direct consumption by the institution in case of supplies made to industries and not for retail sale, the same should be valued under Section 4. Consequently no abatement is available to the respondent. The demand of differential duty was confirmed by the adjudicating authority in Order-in-Original, which was challenged by the respondent before the Commissioner (Appeals), who allowed the appeal relying on the Hon'ble Supreme Court jud....

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..../s. L&T, M/s. Berger Becker Coatings, M/s. Massline Engineering Constructions, M/s. Stenelac Pvt. Ltd., M/s. Hindalco Industries, M/s. Global Corrosion Company, M/s Poonam Paints Corporation Ltd. etc. Unit of package is also same which bear the MRP. Though the goods were supplied to the aforesaid customers but the respondent supplied the goods which is not distinguished from the goods supplied for retail sale. In such case there is no exemption from affixing the MRP on the package. In such situation, the goods are correctly liable to be valued in terms of Section 4A. In this regard he placed reliance on the following judgments: (i) Commissioner of Central Excise, Panchkula Vs. Liberty Shoes Ltd. - 2015 (326) E.L.T. 422 (S.C.) (ii) H &....

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..... (supra) the fact was manufacture of footwear under the brand liberty were sold their product to various buyers in retail as well as to various institutions, buyers in bulks on contractual price. Wherein the Revenues appeal was dismissed and Tribunals judgment was upheld wherein it was held that valuation of goods supplied to institutional buyers in bulk on contractual price should be done under Section 4A of the Act. Considering the provisions of Standards of Weights & Measures Act and Rules. In the case of H & R Johnson (India) Ltd. (supra) considering this, the identical facts that the tiles were supplied in standard retail packages affixed with MRP sold to institutional/industrial consumer, the valuation of such supply to be made under....