2018 (10) TMI 960

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....r Ashok Jindal: The appellant is in appeal against the impugned order wherein it has been raised on the ground that the appellant was required to pay duty under Section 4(A) of the Central Excise Act, 1944. 2. The facts of the case are that the appellant was engaged in manufacturing of Pesticides, Insecticides, DDVP, and Weedicides. The appellant was affixing MRP on the cartons on the goods sol....

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....unt already paid was appropriated, penalty was also imposed. The said order was challenged before the ld. Commissioner (A) who confirmed the demand adjudicated by the adjudicating authority but dropped the penalty against the appellant on the ground that no mala-fides can be attributed against the appellant being Government organisation. Against the said order, the appellant is before us. 3. The ....

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....te in terms of section 4(A) and asked the duty to be paid by the appellant. The price list is not the cost of the goods as it include profit margin of the appellant, therefore, the basis of arriving the assessable value is not correct. In that circumstances, it is his submissions that the duty demand is not sustainable against the appellant. He further submits that the extended period of limitatio....