Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 497 - CESTAT MUMBAIValuation - The appellant cleared the manufactured goods to the Central Distribution Centre (CDC), which belongs to the appellant company and the goods were sold from the said CDC by adding a value of 40% on the clearance value from the factory - Department's case is that CDC is a related person of the appellant, the prices at which the goods are sold from CDC shall be the assessable value and duty should be chargeable on the said value at the time of clearance of the goods from the factory - Held that: - the CDC is like a depot owned by M/s. National Textile Corporation (Maharashtra North) Ltd. and the appellant is a unit of said company. Therefore, all the three i.e., National Textile Corporation (Maharashtra North) Ltd., the appellant and CDC, are under one single entity, i.e. the company, M/s. National Textiles Corporation (Maharashtra North) Ltd. Therefore, among three there are no different persons involved. Accordingly, there is no related person exist in the entire transaction - Since the SCN is based only on the point of related person, even though some other valuation provision may or may not apply, we cannot address to the same. Otherwise, we have to travel beyond the scope of SCN, which is not permissible in the law - appeal allowed - decided in favor of appellant.
|