AdvertisementCommissioner of CE And ST Vs Western India Ceramics Pvt Ltd (Supreme Court of India) Western India Ceramics Pvt. Ltd. manufactured vitrified polished tiles during the period from March 2005 to March 2009. The goods were assessed to Central Excise duty under Section 4A of the Central Excise Act, 1944 on the basis of the Retail Sale Price (RSP) declared on the packages after the prescribed abatement. In March 2008, the DGCEI initiated an investigation into the authenticity of the declared RSP. A show cause notice dated 27.03.2010 alleged that the goods had been sold at prices higher than the dec...