2018 (6) TMI 474

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....CHNICAL) Shri Bhushan Jani, C.A. for Appellant Shri M.R. Melvin, Supdt. (AR) for Respondent Per: Raju These appeals have been filed by M/s Alps Container Pvt. Ltd. and Shri Mukesh Tejura against confirmation of demand and imposition of penalties. 2. M/s Alps Container Pvt. Ltd. (ACPL in short) entered into an agreement with M/s Mascot Intentional to manufacture tooth paste under the....

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....of duty. For the purpose of clearance, they considered the MRP as Rs. 5/per tube and paid the duty at the appropriate rate after availing the abetment. The matter was investigated by the Revenue and a show cause notice was issued to the appellants demanding Central Excise duty. For the purpose of ascertainment of MRP, Revenue relied upon the statement of Shri Mukesh Tejura, who stated that MRP of ....

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....e the RSP in this case. Accordingly, presuming at least two intermediate persons i.e. some wholesale dealer and retailer before reaching the toothpaste to the ultimate consumer and presuming the maximum margin of the said two intermediate persons as Rs. 3.50 per pc. approx, the RSP of the subject goods will be approximately Rs. 8.00 per pc. And in that case on Rs. 8.00 after allowing abatement of ....

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....e said order, the appellants are before Tribunal. 3. Learned Counsel for the appellant pointed out that the original adjudicating authority has discarded the method of arriving at assessable value alleged in the show-cause notice and has revised the value under another method for arriving at the assessable value. He argued that once the original adjudicating authority has discarded the method a....