2003 (12) TMI 113

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....ising in this appeal at the instance of the assessee is whether the appellant was justified in paying central excise duty at tariff rate and clearing its product under MRP Scheme under Section 4A of the Central Excise Act. Show cause notice was issued demanding duty on the basis that the assessment has to be made under Section 4 of the Central Excise Act. The demand was affirmed by the Commissione....

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....sures Rules, 1977. 3. Since the assessee has negotiated price with DGS & D, the Revenue took the view that sale to the different departments is not retail sale and therefore assessment cannot be made under section 4A. In support of the above contention the learned Departmental Representative placed reliance on a decision of this Tribunal in Bharti Systel Ltd. v. CCE, Chandigarh, 2002 (145) E.L.T.....

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.... directly to MTNL and therefore, there is no basis for the case put forward by the Revenue that the sale was in bulk quantities to DGS & D. Before reliance was placed on a decision of this Tribunal in Final Order Nos. 1346 & 1347/2003, dated 10-10-2003 [2004 (163) E.L.T. 219 (Tribunal)]. In the above case majority view taken was that since consignments in question were cleared to DOT in terms of t....