2026 (1) TMI 1227

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.... Shri M. Selvakumar, Authorized Representative for the Respondent ORDER Per: Shri P. Dinesha These Appeals though arise out of different Orders-in-Original passed by Commissioner of Central Excise, Coimbatore the facts being identical and issue involved in these Appeals also being similar, all the Appeals are bunched and taken up for common disposal. Facts in brief as we could gather from the impugned orders and upon hearing both sides are that the Appellants are the manufacturers of Table Top Wet Grinders which are notified under Section 4A of the Central Excise Act, 1944 read with Notification No.49/2008-CE dated 24.12.2008 [Sl.No.83] for M.R.P. assessment. Accordingly, the Appellants appear to have cleared the goods by adopting....

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....No.1,2 & 4-6 and Shri S. Durairaj, Ld. Advocate for Sl.No.3 for the Appellants and Shri M. Selvakumar, Ld. Assistant Commissioner defended the impugned orders. 4. After hearing both sides, we find that the only issue to be decided by us in all these Appeals is, "whether the rejection of M.R.P. assessment under Section 4A of  Central Excise Act, 1944 is justified ?" 5. During the course of arguments Ld. Advocates submitted at the outset, that the issue involved in these Appeals is no more res integra as the same stands accepted by this very Bench in the following cases : (i)  PG Electoplast Ltd. Vs CCE & ST Noida 2014 (307) ELT 787 (Tri.-Del.) (ii) Butterfly Gandhimadhi Appliances Ltd. & LLM Appliances Ltd.&....

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....ued under Section 4 of CEA 1944, it is to be stated that this act of omission alone will not take the goods outside the purview of valuation under Section 4A of CEA 1944, if otherwise covered. Sub section 4 of Section 4A states that where the manufacturer removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purposes of this section. Hence we find that the appellant has correctly applied Section 4A of CEA 1944 for clearance of the impugned goods during this period." 7. Though the ....