Customs, Excise and Gold Tribunal - Delhi
Cas Engineers Pvt. Ltd. vs Commissioner Of Central Excise on 31 August, 2004
Equivalent citations: 2004(173)ELT507(TRI-DEL)
ORDER Jyoti Balasundaram, Member (J)
1. After hearing both the sides for sometime on the application for waiver of pre-deposit of Central Excise duty Rs. 9,53,924/- and penalty of equal amount we find that the appeal itself can be decided after waiver of pre-deposit of duty and penalty and with the consent of both sides.
2. The issue "involved in this appeal is whether the appellants are justified in paying of duty on Tariff rate on the goods cleared under M.R.P. Scheme under Section 4A to different departments. The contention of the department is sale to different department is not retail sale and therefore assessment cannot be made under Section 4A and the same issue has been settled in the case of Purisons Engineers Pvt. Ltd. v. CCE, Delhi-II, Final Order No. 710/03-NB(A), dated 16-12-2003 [2004 (164) E.L.T. 417 (T)] in which the Tribunal has observed that "it is Section 4A which will apply in the case of sale to different department. Therefore, the provisions of Section 4A will be directly applicable". The ratio of the above decision is squarely applicable to the present appeal. Appeal allowed.