2018 (7) TMI 608

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....he Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per : P. Anjani Kumar The appellants had cleared PVC adhesive to different states adopting different Retail Sale Price (RSP) values for each state. The Department has raised a demand of Rs. 7,96,148/- and also imposed equal penalty under Section 11AC alleging that the highest value of all the retail sale price should be adopted ....

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....s tax extra on the containers for the period June 2005 to August 2005. They have prayed that duty to the extent of Rs. 4,43,000/- and Education Cess of Rs. 6,739/- along with interest and penalty of Rs. 7,96,148/- must be set aside. They have relied upon the following judgments: Gujarat Gold Coin Ceramics Ltd. s. CCE: 2008 (223) ELT 556 CCE vs. Vadodara vs. BELL Granito ceramics ....

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....il sale price for the purposes of valuation of the excisable goods intended to be sold in the area to which the retail sale price relates. We find that as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different areas can be allowed. To this extent, we find that the appellant's contentions are acceptable. Regarding the duty l....