Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 131 - AT - Central ExciseDemand of differential duty - SSI exemption - Held that:- Once the diary entries are not found reliable and on this basis, the duty demand of ₹ 70,65,182/- has been dropped, the Commissioner cannot consider those diary entries for calculation of the differential duty by denying SSI exemption as has been done by him in para-43 of the impugned order. On perusal of the calculation of differential duty of ₹ 8,70,402 confirmed by him in para-43 of the impugned order, it is seen that he has compared the higher of the two figures - sales value declared by the appellant during the financial year in the sales tax returns and the sales figures as per diary entries and has compared the higher of these two figures with the value of the sales figures including duty in the RT-12 Returns and, the duty has been demanded on the difference. Once the diary entries have not been found reliable, the Commissioner can compare only the sales value including duty as declared in the RT-Returns and the sales figures in the Sales Tax Return. Though there is some small difference in the sales figures declared in the Sales Tax Return and the figures declared in the RT-12 Return, according to the appellant, there are valid reasons for the same like the Sales Tax Return figures also includes the export sales and in some cases, the value of the returned goods has also been included twice. - the impugned order is not sustainable. The same is set aside and the matter is remanded to the Commissioner for de novo adjudication - Decided in favour of assessee.
|