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2016 (1) TMI 196 - AT - Central ExciseValuation - clearance of pan masala with weights 4 gms, 2 gms and 2 gms in pouches - Clearance of excess quantity of pouches - In terms of this Section, duty is payable on the basis of MRP less the amount of abatement in terms of Section 4(2) - Held that:- The charge of clandestine removal does not even sustain for the reason that there is no evidence to show that any amount was received by the appellant over and above the declared MRP. The adjudicating authority has completely overlooked the fact of payment of duty under Section 4A for reasons which are not forthcoming from the records. The Commissioner (Appeals) although referred to appellant's plea of payment of duty in terms of Section 4A, however, proceeds on a different track by referring to Notifications 27/1997 and 16/1998 which fixes tariff value for pan masala. The Commissioner (Appeals) does not explain why the assessment should not be done in terms of Section 4A - In these circumstances, the benefit must go to the appellant. - Decided in favour of assessee.
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