2019 (2) TMI 1025

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....a Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Jayant Kumar, Advocate for Appellants Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated two appeals are arising out of common impugned Order-in-Original No. KNP-EXCUS-000-COM-58-16-17 dated 13/02/2017 passed by Commissioner of Customs, Central Excise & Serv....

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.... by them to organization such as CRPF, BSF and Ministry of Defence. The appellants were printing MRP on the goods cleared by them and they were availing benefit of Entry No.180 of Notification No.12/2012-CE dated 17.03.2012. According to the said notification footwear of retail sale price not exceeding Rs. 5,00/- per pair were fully exempted. It appeared to revenue that though the goods manufactur....

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....ifferential duty and for computation of the same period taken was from 01.01.2011 to 31.12.2015. Further, for computation of said differential duty revenue has taken into consideration duty payable by adopting valuation under Section 4 of Central Excise Act, 1944 and duty actually paid following provisions of Section 4A of Central Excise Act, 1944 and duty payable as worked out as per provisions o....

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.... of such goods, to which the provisions of Sub-section (2) shall apply." We further note that said Sub-section (2) of said Section 4A is as follows:- "(2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in Section 4, such value shall be deemed to be the retail sale price....