2019 (4) TMI 1198

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....that the goods cleared were to be assessed to duty in accordance with section 4A of Central Excise Act, 1944 for the period from April 2003 to March 2007 but limited the confirmation of liability to the normal period with a finding that the ingredients pertinent to invoking the extended period under section 11A of Central Excise Act, 1944 had not been established. Aggrieved by this order, Revenue is in appeal before us 2. It is informed by Learned Authorised Representative that an appeal of respondent, M/s Schneider Electrical India (P) Ltd, against the impugned order had been dismissed by a majority decision of the Tribunal in Schneider Electrical India (P) Ltd v. Commissioner of Central Excise, Nashik [2014 (311) ELT 113 (Tri-Mumbai)] ....

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....h Court of Bombay in Tigrania Metal & Steel Industries P Ltd v. Commissioner of Central Excise [2015 (326) ELT 650 (Bom)], of the Hon'ble High Court of Madhya Pradesh in Syncom Formulation (India) Ltd v. Commissioner of Central Excise & Customs, Indore [2008 (221) ELT 206 (MP)] and of the Tribunal in Syncom Formulation (I) Ltd v. Commissioner of Central Excise, Indore [2005 (192) ELT 323 (Tri-Del)] and in Commissioner of Central Excise, Kolkata-V v. Sure Safe Glass Works (P) Ltd [2008 (232) ELT 836 (Tri-Kolkata)]. 3. We have heard Learned Counsel for the respondent also at length. 4. There is no doubt that the contravention of any of the provisions of Central Excise Act, 1944 or the rules framed thereunder can also be cause for invoki....

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....ad presumed that, unless the goods were earmarked for sale to normal household consumers directly, which their products were not amenable to, the assessment did not have to proceed on the basis of 'retail selling price.' 6. It is seen that the appellants had been marking the packages as intended for sale other than in retail despite which the goods were being sold to the final customers by the trade channels. It is indeed moot if a manufacturer is to be saddled with differential duty, despite intention to institutional or industrial customers, merely because an independent entity in the trade channel does sell the goods in retail. The substantive gap between an assessee, subject to duty on manufacture, and the person at whose premises th....