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CESTAT Sets Aside Excise Demand on Ceramic Tiles Based on Incorrect RSP Redetermination
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AdvertisementWestern India Ceramics Pvt Ltd Vs Commissioner of C.E.
(CESTAT Ahmedabad) The appeals were filed by Western India Ceramics Pvt.
Ltd., its Director, and an employee against an Order-in-Original confirming central excise duty, penalties and confiscation.
The dispute related to the period March 2005 to March 2009, during which the company manufactured vitrified polished tiles assessed under Section 4A of the Central Excise Act, 1944 on the basis of the declared Retail Sale Price (RSP) after allowing the prescribed abatement.
The Directorate General of Central Excise Intelligence (DGCEI...