Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 114 - AT - Central ExciseValuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - case of the department is that the appellant, instead of paying excise duty on the interface quantity of SKO as per rate prevalent for SKO, they should have paid excise duty higher of the two duties, after determining the duty payable on SKO and duty payable on MS/HSD - applicability of CBEC Circular No. 636/27/2002-CX dated 22.04.2002 - HELD THAT:- The issue is no longer resintegra as in the appeals in the appellant’s own case only for a different period, this Tribunal has already decided the matter in the M/S. INDIAN OIL CORPORATION LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2018 (9) TMI 24 - CESTAT AHMEDABAD] where it was held that the duty on these products is payable as per price of the respective product prevailing at the time of removal of the goods. As regards MS and HSD, the duty was paid on the transaction value. As regards SKO, since the same was not sold, the duty was paid on the prevailing price of SKO on the basis of sale price prevailing for SKO naturally which is higher than the price of SKO sold under Public Distribution System, therefore, the correct price was adopted by the appellant while clearing the interface quantity of SKO. The issue is no more res-integra - Appeal allowed - decided in favor of appellant.
|