AdvertisementOcean Ceramics Vs Commissioner of Central Excise & Service Tax (CESTAT Ahmedabad) These appeals were filed by various manufacturers of ceramic tiles against demands of central excise duty and imposition of penalties. The Tribunal noted that the issues involved had already been decided in Acme Ceramics vs Commissioner of Central Excise, 2014 (303) ELT 542 (Tri. ), which concerned valuation of ceramic/vitrified tiles under Section 4A of the Central Excise Act, 1944. In Acme Ceramics, the dispute related to demands of central excise duty on the allegation of undervaluation for two periods...