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2018 (7) TMI 680 - CESTAT CHENNAIRecovery u/s 11D - Demand of Differential duty - seven transactions in which the RTP of FO was more than the LDO - The department is of the view that the negative differential duty total amounting to ₹ 12.25 lakhs, which has arisen on account of the above price scenario, is required to be paid by the appellant in terms of section 11D - Held that:- When the LDO has been cleared at the price of FO, then higher amount shall be the transaction value and ED computed of transaction value is the actual ED payable. Thus, there is no excess payment of ED to be deposited under section 11D - The excise duty payable on LDO including the BED and the specific duty is higher than that on FO in the impugned seven transactions. Therefore, there is no justification for demanding payment of the amount under section 11D - demand set aside. Penalty - Held that:- The appellant himself has worked out and paid the differential duty and only after receiving such intimation of payment of duty, the department has issued show-cause notice followed by the impugned order - no allegation of suppression can be sustained against the appellant - penalty set aside. Appeal allowed in part.
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