CONTROL AND SWITCHGEAR Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) UPON hearing the stay application, we find that the appeal itself is required to be disposed of. Accordingly, after dispensing with the requirement of pre -deposit, we take up the appeal.

(2.) THE issue relates to the valuation of contactors overload relays, electrical timers and accessories thereof and motor starters manufactured by the appellant. The impugned order has held that valuation of these items was to be under Section 4A of the Central Excise Act, 1944, despite the fact that no MRP is written on the packages.

(3.) THE submission made by the learned Counsel for the appellant is that this issue had come up before the Tribunal between the parties and the Tribunal had held in that valuation is to be done under Section 4. It is being pointed out that this order was followed by the Tribunal in a subsequent order being final order No. 354/05 -NB(A) . The learned Counsel also points out that these orders were placed before the Commissioner but the Commissioner has passed the impugned order without referring to them.