TaxTMI 
TaxTMI 
2019 (12) TMI 1166
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....tion under Section 11A(1) of the Central Excise Act, with the following observations:- 9. Viewed in this light, we find that the Department was very much aware of the assessment procedure followed by the Appellant for the disputed period. In fact, the Department themselves have advised the Appellant vide their letter dated 12.6.2009 to adopt the value using CAS-4 costing method which is exactly what the Appellant did. Having given such direction to the Appellant, the Department cannot then make allegations of suppression or misstatement etc. and invoe extended period provided u/s 11A(1) of the Central Excise Act, 1944 to justify issue of the show cause notice on 29.8.2013 that is almost more than four years after the aforementioned....
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....itted by a Co-ordinate Bench of this Court on the following substantial questions of law :- (i) Whether in law, a demand for differential payment of duty is legal and sustainable, if such demand arises after following the valuation instructions given by the Department? (ii) Whether in law, the principle of Revenue Neutraliaty can be invoked in cases where, clearances made to own sister unit u/s 4 of the Central Excise Act, 1944 instead of Sec.4A of the Central Excise Act, 1944 leads to demand of differential Central Excise duty? (iii) Whether in law, a transaction which is not held to be a sale, be made to fall within the ambit of "retail sale" under the Legal Metrology Act, 2009/Standard Weights & Measures Act, 1....
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....ourt. He therefore raised a preliminary objection with regard to the maintainability of the appeal before this Court. 6. The provisions of the Act under Sections 2(f)(iii), 35G and 35L of the Act are quoted below for ready reference :- 2(f) "manufacture" includes any process - (iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or relabelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hi....
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....ed Counsel for the Assessee Mr.K.Senguttuvan submitted that though the activity of re-packing and re-labelling of the goods may fall within the definition of "Manufacture" under section 2(f)(iii) of the Act and the goods manufactured by the Assessee may fall within the "List of Goods" notified by the Central Government under the provisions of the Legal Metrology Act, (earlier known as Standard of Weight and Measures Act). But since the Assessee, which manufactures these automotive parts in Chennai does not sell in Chennai, and transfers them to its own depots in other States like Delhi, Mumbai and Kolkata, the requirement of affixing MRP as required under the said Act would get attracted only at the time of actual sales by those respective ....
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....tion that is sought to be raised in the present appeal is as to what should be the valuation of goods, which should be adopted. The Assessee on merits of the case may contend that the requirement of affixing MRP would arise only when the actual sales takes place. But that question necessarily depends upon the valuation adopted by the Assessee for the said purpose: whether valuation would be adopted as per CAS-4 Costing Method, which is cost of manufacturing + 10%, or valuation as per Section 4A, which is MRP affixed as per the requirement of the Legal Meterology Act. Therefore, this contention of the Assessee on the merits of the case is a ground of appeal which can be raised before the Hon'ble Supreme Court. The objection raised by the....