2018 (12) TMI 243

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....nt Scoring bar 200gms/400gms and „Kite‟ brand detergent bar 75gms falling under chapter 34 of CETA, 1985. The appellant is holder of Central Excise Registration No. AAACS9438HXM001. During the course of scrutiny of ER-1 returns filed by the appellant, it was noticed that they have assessed "Sabeena detergent scouring bars on MRP based assessment and are paying duty adopting valuation under Section 4A of Central Excise Act, 1944, whereas 'Kite' detergent bar 75gms were assessed under Section 4 of Central Excise Act, 1944 and duty was paid on advelorem basis, though the said product was notified under Notification No. 13/2002-CE (N.T) dated 01.03.2002 for the assessment of goods on the basis of retail sale price (MRP). Thereafter,....

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.... the product is covered under Notification No. 13/2002 dated 01.03.2002. 3. Heard both sides and perused the records of the case. 4. Learned counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the impugned order is contrary to the binding judicial precedent on the same issue. He further submitted that the learned Commissioner has ignored the law that valuation under Section 4A is required to be done only if the goods are sold to the ultimate consumer and if there is no sale to the ultimate consumer, Section 4A cannot apply at all. He also submitted that the Commissioner (A) has ignored the fact that....

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.... have paid the differential duty along with interest after being pointed out by the Range Superintendent that the appellants have wrongly valued the 'Kite' brand detergent cake under Section 4 whereas it should be valued under Section 4A of the Central Excise Act because it is covered under Notification No. 13/2002-CE dated 01.03.2002 which is issued for assessment of goods on the basis of retail sale price under Section 4A of the Central Excise Act, 1944. Further, we find that the definition of "Retail Sale Price" in both Section 4A and Rule 2 of the PC Rules, 1977 make it clear that it is the price at which the goods are sold to the "ultimate consumer" whereas in the present case, there is no sale of detergent cake to the ultimate consume....