TaxTMI 
TaxTMI 
2019 (3) TMI 607
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....erest thereon under section 11AB of Central Excise Act, 1944, while imposing penalty of like amount under section 11AC of Central Excise Act,1944. 2. We have heard Learned Counsel for the appellant and Learned Authorised Representative at length. Though a number of submissions were made on the liability to discharge duty under section 4A of Central Excise Act, 1944 as well as the non-applicability of the provisions of Standard of Weights & Measures (Packaged Commodities) Rules, 1977 on supplies to institutional buyers and the bar of limitation of time, we find that the matter can be disposed off within the narrow compass of the scope for enhancing assessable value of the said goods under section 4A of Central Excise Act, 1944 during the re....
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....ong RSP, thought of remedying the situation by inserting the provision of sub-section (4) in Section 4A, but had not prescribed the rules how the redetermination has to be done till 1-3-2008. It can be seen from the definition of the word "prescribed" as enshrined in Section 2(g) of the Act (as reproduced hereinabove) that it is very clearly stated that it can be done only by the rules made under this Act. Closer perusal of Notification No. 13/2008-C.E. (N.T.), dated 1-3-2008 indicated that the said notification was issued in exercise of powers conferred by Section 37 read with subsection (4) of Section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules. It can be seen from the above prea....
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....upon the best judgment method prior to 1-3-2008. The law on this is settled by the decision of Apex Court in the case of Gulam Mohammad & Anr v. State of Bombay & Others - AIR 1962 SC 97. We also find that if the Legislature prescribes that if the thing is to be done in a particular manner, then the same has to be done in the stated manner only, is the law which is settled by the Apex Court. We find that our this view is fortified by the decision of the Co-ordinate Bench of the Tribunal in the case of M/s. Ravi Foods Pvt. Ltd., wherein similar issue came before the Bench. In the case of M/s. Ravi Foods Pvt. Ltd., the Revenue sought to redetermine the RSP of the goods which were covered under the provisions of Section 4A of the Act, by addin....
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.... vide Circular No. 334/1/2008-TRU, dated 29-2-2008 made it clear that the MRP Valuation Rules are effective from 1-3-2008. This would indicate that prior to 1-3-2008, there was no procedure to revise the MRP and demand the duty even though there being a provision under sub-section (4) of Section 4A of the Central Excise Act, 1944. In the absence of any legal machinery during the relevant period, redetermination of RSP/MRP by the Department is without any authority of law. We find that in the case of Millennium Appliances India Ltd. v. CCE, Hyderabad [2009 (248) E.L.T. 713 (Tri. - Bang.)], this Bench on this point has held as under :- xxx It can be noted that these rules came into force with effect from 1-3-2008. We are of the considered....