2019 (8) TMI 425

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..... Anand Nainawati, Advocate for the Appellant Sh. T.G. Rathod, Authorised representative for the respondent ORDER RAMESH NAIR Brief facts of the case are that the appellant are engaged in the manufacture of Odomos Mosquito Repellant Cream and supplying to Armed Forces. They have valued the goods on the basis of MRP by assessing the goods under Section 4A on Central Excise Act, 1944 tak....

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....e is no re-sale of the goods. He submits that since even if the valuation is done under Section 4 requantification of duty is required. He submits that the matter may be remanded to the adjudicating authority for deciding afresh in the light of the judgment cited above. 3. Sh. T.G. Rathod, Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the finding the impugned order. ....