Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1407 - CESTAT KOLKATAValuation - clearances of goods manufactured in BSNL Telecom Factories and cleared to various BSNL Telecom Circles - Department was of the view that valuation was required to be adopted with reference to Challaning Rate but on the basis of value of materials within the current year when the goods were cleared - period 2003-04 to 2006-07 - HELD THAT:- Since no sale involved, this dispute has been decided by the Tribunal in the case of BSNL’s earlier case BSNL VERSUS COMMISSIONER OF C. EX., HALDIA [2007 (2) TMI 97 - CESTAT, KOLKATA] in the year 2007. CESTAT, in that case, has taken the view that there is no requirement to add notional profit of 10%/15% and that the valuation may be decided under Rule 11 by adopting Challaning Rate - Keeping such decision of the Tribunal in view, it appears that the valuations during the disputed period in this case, are also to be done on the basis of Challaning Rate. It is prayed that payment in excess may be allowed to be adjusted towards short payment in many other cases. We also find that such request is also fair and equitable - matter remanded to the adjudicating authority for the purpose of re-calculation of the demand after allowing adjustment towards the excise duty excess paid. If any differential duty is to be paid by BSNL, the same may be recovered from BSNL - penalty set aside. Appeal allowed by way of remand.
|