2019 (4) TMI 718

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....(AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar After hearing both sides, we find that the identical issue in respect of the very same assessee concerning assessment of goods whether under Section 4 or 4A of the Central Excise Act, 1944, has been addressed by this Tribunal vide Final Order No.41961/2017 dt. 29.08.2017 as under : "The issue involved in the appeal is whether the a....

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....ection 4 or section 4A has to be applied for arriving at the assessable value has no relevance. 3. The learned Authorised Representative Shri R. Subramaniyan reiterated the findings in the impugned order. 3. Heard both sides. 4. In the appellant's own case reported in 2015 (324) E.L.T. 30 (S.C.), the Hon'ble Supreme Court had held that the process of crushing of betel nuts into smaller pieces a....