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2012 (12) TMI 180 - CESTAT CHENNAIValuation of wast and scrap - cost + 15% - CAS 4 - Rules 8 and 9 - Respondent cleared to other units of theirs - waste and scrap of cast iron generated in the course of manufacture of textile manufacture on payment of duty on assessable value of Rs.3/- per kg - Revenue demanding differential duty of Rs.1,35,718/- and interest thereon and also proposing a penalty as respondent should have paid duty on assessable value estimated at 115% of the cost of production of the goods - held that:- As respondent has paid an amount of Rs.1,59,900/- as differential duty on the waste and scrap in question after the impugned order was passed - respondent further submits thus without verifying any of these facts the department now has gone on appeal demanding a lower amount than what is accepted by the appellants - no valuation issue survives for a decision on the particular facts of this case - appeal is therefore dismissed.
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