2025 (11) TMI 76

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....appears that during July 2012 to December 2012, the Appellant had cleared about 4,661 laptops in bulk to ELCOT Electronic Corporation of Tamil Nadu Ltd.) by adopting the transaction value under Section 4 of the Central Excise Act, 1944 which did not find favour with the Revenue as the Revenue felt that the said laptops should have been assessed on the basis of Retail Sale Price (R.S.P) in terms of Section 4A ibid and the above resulted in issuance of the Show Cause Notice dated 28.05.2013 proposing to demand the differential duty. After due process, the Adjudicating Authority vide the Order--in--Original No.76/2014--CE dated 15.07.2014 appears to have confirmed all the demands proposed in the SCN and the Appellant aggrieved by the above dem....

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....entral Excise Act, 1944 and accordingly in respect of the sales of CTV sets by a manufacturer, which are other than the sale referred to in Rule 2A(b) of the SWM Rules, there would be requirement of declaring the MRP on the packages and assessable value of the goods in such cases would have to be determined under Section 4A i.e. MRP minus abatement as notified under the Notification issued under Section 4A. The appellant have paid duty on the CTVs, in question, sold to M/s. ELCOT on the basis of value determined under Section 4A i.e. declared MRP minus abatement. The Department's contention is that in respect of the sales to M/s. ELCOT, the provisions of Section 4A would not be applicable as M/s. ELCOT are an "Institutional Consumer", as de....