2004 (6) TMI 220

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....rought under the provision of Section 4A of the Central Excise Act and had to discharge duty as per MRP (Maximum Retail Price) fixed use Standard Weights & Measures Act. However, the appellant by underpaying the provisions of that Act continued to pay duty as per Section 4. (c)     Range Superintendent, vide his letter dated 25-6-98, based on a letter dated 6-4-98 of CBEC, directed the appellants that they should discharge duty under Section 4A. The assessee resisted this directive. Reluctantly he started discharging the duty as per Section 4A with effect from 13-7-1998. Subsequently the Superintendent changed the stand again based on revised instructions from CBEC and directed the assessee to revert to Section 4 valuat....

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....(e)     Commissioner (Appeals) found - "(i)     The appellant have not accepted the contention of the Range Supdt. that the valuation of the Shampoo sachets of 8ml and below 8ml falling under Chapter 33 under Section 4A and have made all the payments as per the directions of Range Supdt. as per Section 4A of CEA 1944 "under protest" (ii)      There is no estoppel in the taxation matters and (iii)     The decisions of Hon'ble Supreme Court in the case of M/s. ESPI Industries and Chemicals Pvt. Ltd. v. CCE, Hyderabad, 1996 (82) E.L.T. 444 (S.C.) and successively adopted in the case of M/s Bhiwam Textiles, 1996 (88) E.L.T. 639 (S.C.) and M/s. Tansi Furnitur....