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2013 (9) TMI 824 - CESTAT NEW DELHIValuation - place of removal - Short Payment of Duty – Goods Sold to Agent’s Premises - Assesse were manufacturers of Mild Steel and stainless steel Plates and Slabs chargeable to central excise duty - Revenue was of the view that the duty was required to be paid on the price at which the goods were sold from consignment agent’s premises which would include the element of freight from the factory gate to the consignment agent’s premises, the duty was being paid on lower value and as such, the short duty paid on this account – Held that:- Prima facie, the duty had not been paid on the price at the consignment agent premises and as such, the duty demand on this count appears to be on strong footing - In terms of the provisions of Section 4 of the Central Excise Act, 1944 r.w the Central Excise Valuation Rules, 2000, in case the goods were cleared to consignment agents premises from where the same were sold, it was the consignment agent’s premises which was to be treated as the ‘place of removal’ and accordingly, the assessable value would the price of the goods from the consignment agent’s premises at the time of record, which would include all the expenses incurred upto the consignment agents premises including the transportation expenses incurred upto that point. Shortage of Stainless Steel Slabs – Balance Recorded – Held that:- The demand in respect of shortage of Stainless Steel Slabs and Plates vis-`-vis the balance recorded in the RG-I register - From the records, it was seen that the stock taking had been done in the presence of the appellant’s representatives and at that time, they had expressed their full satisfaction with the method adopted for determination of weight of the finished goods on the basis of the dimensions of the slabs/ plates - The appellant were recording the weight of finished goods in the RG-I register on the same basis - Prima Facie appellant’s plea cannot be accepted. Difference between the CENVAT credit - Held that:- Imported Mild Steel Slabs and H. R. Coils, which had been cleared as such and the amount actually paid at the time of clearance which was the duty on the transaction value - Since in respect of the clearance of the cenvated items as such an amount equal to the cenvat credit actually availed was required to be paid, this demand was also on strong footing. Difference between the Raw Materials Dispatched - Held that:- According to the department, a huge quantity of raw materials sent to the job worker was not accounted for - The appellant’s contention was that just on this basis, the allegation of clandestine removal of the finished goods cannot be made - looking to the evidence on record in support of this allegation, some conditions have to be imposed to safeguard the interest of revenue in respect of this demand. Waiver of Pre – Deposit - Stay Application – Assessee was directed to submit pre-deposit – stay granted partly.
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