2004 (6) TMI 130

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....t the Order-in-Appeal, dated 26th September, 2002 passed by the Commissioner of Appeals, Central Excise, Kolkata. By this order the Commissioner of Appeals directed the Additional Commissioner, Central Excise, Customs, BBSR to requantify the amount of demand as per his order. None was present from the side of Respondent in spite of notice issued to them. We heard Shri A.K. Mondal, SDR for Revenue.....

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.... goods under Rule 173C(2A) of Central Excise Rules, 1994 in respect of the goods manufactured and removed by them in the past". He submits that had the assessee knew that their manufactured goods are covered under Section 4A, then he would had filed the prescribed declaration in respect of their goods. He submits that the order in appeal is not inconsonance with the rules may kindly be set aside a....

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....02 made it clear :- "The issue, therefore, was how to value the telephone sets which were sold by the manufacturer in bulk to the telephone deptt. The matter was referred to the Ministry of law, who have opined that valuation of telephone instruments supplied in bulk to telephone deptt. will be done as per Sec. 4 of the C.E. Act, 1944 and the instruments sold in the market, with printed MRP, woul....