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2023 (4) TMI 824 - AT - Central ExciseValuation of waste/bye-product - Fatty Acid - applicability of cum-duty price for the goods cleared - Applicability of N/N. 89/95-CE dated 18/05/1995 - HELD THAT:- There is no dispute regarding liability of Central Excise duty. The Appellant has initially cleared the goods without payment of duty by availing the benefit of Notification No. 89/1995 dated 18.05.1995. Subsequently on the advice of the Department, they agreed and paid the duty by treating the value as cum-duty price. When duty is not collected separately, the price actually realized is deemed to be cum-duty price. In the present case also, initially the appellant cleared the goods without payment of duty by availing the Exemption under Notification 89/95 dated 18/05/95 - From the Circular No.749/65/2003-CX dated 26.09.2003 and the Explanation to Section 4, it is clear that when the duty is not charged separately, the price collected is deemed to be cum-duty price. The Appellant has already adopted the value realized as cum-duty price and paid the duty accordingly. Thus, the duty paid by the Appellant is in order. The demand raised on the Appellant is not sustainable and the impugned order confirming the demand is liable to be set aside - Appeal allowed.
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