2024-VIL-1632-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Valuation, Retail Sale Price (RSP) – Appellant engaged in the manufacture and clearance of "Vitrified Polished Tiles" which were notified under Section 4A of the Central Excise Act, 1944 - Appellant discharging Central Excise duty on the RSP declared on the goods less the stipulated abatement – Demand of differential duty and proposing imposition of penalties on the ground that the goods were sold at prices higher than the RSP declared – HELD - the statements of the dealers and builders relied upon by the Department do not establish that the goods were sold at prices higher than the RSP declared on the goods - Mere allegation that the dealers sold the goods at prices higher than the RSP declared does not render the RSP declared on the goods to be not as per the requirements of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - the cross-examination of the dealers, whose statements were relied upon, was denied by the Commissioner contrary to the settled legal position, and therefore, no reliance can be placed on their statements - the manner of determination of the RSP adopted in the impugned Order-in-Original is not in conformity with the Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules 2008 - the Rules require the RSP to be determined either based on the RSP declared on identical goods removed within one month or by conducting enquiries in the retail market where the goods are actually sold, and not by relying on a price list. Additionally, the for the period prior to 1-3-2008, the demand for differential duty is not tenable as the manner of ascertainment of RSP under Section 4A(4) was not prescribed by any Rules prior to 1-3-2008 - the impugned Order-in-Original is set aside and the appeal is allowed
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