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2014 (2) TMI 106 - AT - Central ExciseValuation of goods - Non adherence to provisions of Central Excise Law as regards valuation of goods manufactured and cleared by them - Demand of differential duty - Held that:- Undisputed by the goods were cleared from factory premises of the appellant declaring a price and discharging applicable excise duty on such rate, and not on the price at which M/s US Vitamins sold the products in the market. It is also undisputed that the demand of duty is on the differential value between contracted price and actual price on which duty is discharged - adjudicating authority has abandoned the allegations made in the show cause notice and has held that the price charged by M/s US Vitamins Ltd., cannot be the price on which excise duty can be demanded from the main appellant. Having recorded such findings, the adjudicating authority in all fairness should have dropped the proceedings initiated but he has gone beyond the allegations and has confirmed demands by recordings findings which were not alleged in the show cause notice, hence could not be met by the main appellant - Therefore, impugned orders that confirms the demands, interest and imposes penalties on all appellants on a ground different than the allegations made in the show cause notice, is unsustainable and is liable to be set aside - Decided in favour of assessee.
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