2017 (3) TMI 1849

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....TECHNICAL) For the Appellant : Ms. Reena Khair, Adv. For the Respondent : Sh. G.R. Singh, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : All the present appeals are filed against the Order-in-Original No. 23/D-I/2010 dated 21.09.2010 and Order-in-Appeal No. 313-316/CE/D-II/10/3295 dated 02.09.2011 passed by the Commissioner of Central Excise (Appeals), Delhi. 2. The brief facts of t....

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....which the assessee-Appellants sold the goods to M/s Fucon Technologies Ltd. and M/s Auto Technology. By the impugned order, it was observed that during the period under consideration, the MRP was fixed less and for the rest of the period no MRP was fixed; so the Department has re-assessed the value for the purpose of Excise Duty and penalties were imposed on the Directors and the Companies. Being ....

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....Commissioner in the impugned order (para 27). She also submits that Section 4A says that re-assessment can be made 'in prescribed manner'. She further submits that since Section 4A was made applicable w.e.f. 01.03.2008, the same is not applicable in the instant case where the period in dispute is from 2003 to 2006 and, therefore, assessment cannot be made. To support her arguments, she relied upon....