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2023 (3) TMI 797 - AT - Central ExciseDemand of differential duty - valuation of the packaging materials manufactured in the Chennai Unit of the appellant - adjustment of excess duty paid against duty short paid on finalization of provisional assessment against the appellant - HELD THAT:- The legal issues dealt with in the impugned order have already been decided by this Tribunal, for the earlier period in M/S. ITC LIMITED VERSUS THE COMMISSIONER OF CENTRAL EXCISE [2023 (3) TMI 730 - CESTAT CHENNAI], as pointed out by learned counsel for the appellant, where it was held that Larger Bench in M/S ITC LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2016 (4) TMI 280 - CESTAT CHENNAI] answered the reference, holding that the decision of the Chennai Bench of the CESTAT rendered in Final Order No. 542/2010 dated 11.05.2010 in the Revenue’s appeal against M/s. Eveready Industries Ltd. [2011 (4) TMI 141 - CESTAT, CHENNAI] and the subsequent decision of the same Regional Bench as reported in CCE, CHENNAI VERSUS M/S. EVEREADY INDUSTRIES (I) LTD. [2011 (4) TMI 141 - CESTAT, CHENNAI] represent the correct position in law - The findings of the Larger Bench are The percentage of loading on such cost of production, mandated by provisions of Rule 8 for remittance of excise duty by the Bhadrachalam unit cannot not however be considered as comprised in the cost of the raw material consumed for manufacture of packaging material and thus constituting the cost of production at the Chennai unit. It has not been brought to our notice that the said Final Order, which pertains to the past period, has been either varied, modified or set aside as of date. Hence, there are no reason to deviate from the same for demands pertaining to the subsequent period. Appeal allowed.
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