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 115 - AT - Central ExciseLevy of Redemption Fine in lieu of Confiscation - clearance of goods under payment of CVD - revenue neutral situation - HELD THAT:- Not only the appellant’s staff during investigation but appellant through its synopsis submitted on 17/03/2020 admitted that in few cases where there was upward revision in MRP, the appellant on their own paid the differential CVD. This admission is sufficient to establish that there was manufacturing activity undertaken by the appellant like upward revision of MRP and its affixture on repacked goods. It is a settled rule that CVD is paid to counter balance the central excise component, so as to protect the indigenous manufacturer and it is refunded after the imported goods are sold in the local market upon payment of VAT/GST. Therefore, it is mainly a level playing event and not a tax collection activity. Appellant being not a registered concern is liable for penal action only on this count. In view of admission of appellant itself which needs no further proof in view of Section 56 of the Indian Evidence Act, that in some cases the MRP has been charged with upward revision - Appeal dismissed.
|