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2018 (6) TMI 39 - AT - Central ExciseValuation - clearance of paper in reels form but not on sale basis - short payment of duty - galvanization on the pipe - precedent cases - Held that:- The identical matters have been decided by Tribunal in the case of Ballarpur Industries Ltd. v. CCE [2018 (1) TMI 162 - CESTAT MUMBAI] where it was held that since, the price of paper reels at the depot at the time of removal was available and the duty had been paid only on that price, there is no short payment of duty. It is an admitted position that there is no resjudicata in the Revenue matter but precedent needs to be followed unless there is any logical and legal reason to differ from - the decision in the case of Sidhartha Tubes Ltd. v. Collector of Central Excise [2005 (12) TMI 92 - SUPREME COURT OF INDIA] wherein it has been held that concept of valuation is different from the concept of manufacture. In the case, it is noted that the galvanization on the pipes has been done within the factory and place of removal was factory gate. In these circumstances, the facts being different, the decision does not support the case of Revenue. Decided in favor of appellant.
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