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2014 (10) TMI 19 - AT - Central ExciseValuation - Clearance of semi finished goods to other unit - Demand of differential duty - Difference in declared price - The price declared for clearance to the Daman unit is less by ₹ 3/- per unit sold. At the Daman unit after undertaking the process of printing, embossing, etc., the finished products are cleared by including the cost of printing, embossing, etc. and at the price which is equal to such goods cleared from the unit at Thane. The department's contention is that there is no evidence that the goods cleared to the Daman unit are semi-finished or partially processed - Held that:- in view of the categorical finding by the adjudicating authority that the unit at Daman had discharged excise duty liability after undertaking the processing on an additional value of ₹ 3/- per unit, we uphold the appellant's claim that what they had cleared to Daman unit was semi-finished PVC filament/sheets without printing or embossing - Decided in favour of assessee.
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