AdvertisementWestern India Ceramics Pvt Ltd Vs Commissioner of C.E. (CESTAT Ahmedabad) Western India Ceramics Pvt. Ltd., during the period from March 2005 to March 2009, manufactured vitrified polished tiles that were assessable 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 goods after the prescribed abatement. In March 2008, DGCEI initiated investigations 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 declared RSP o...