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2018 (8) TMI 1660 - CESTAT CHENNAIValuation - clearance of goods Air Handling Unit, Fan Coil Unit and Packaged Split Air Conditioners to another unit - It appeared that the appellant had sold the said goods for a higher value through the branch for which they have not discharged the central excise duty - Held that:- It is seen that at the time of removal of the goods from the factory, the appellant knew the value at which the goods were to be sold by their branches would be higher than that mentioned in the invoices. The very same product which has been cleared from the factory is sold from the branch office at a higher price - The allegations in the show cause notice as well as the basis for which the differential duty demand is very much clear from the show cause notice as well as the order passed by the adjudicating authority - demand upheld - appeal dismissed - decided against appellant.
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