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2023 (7) TMI 46 - AT - Central ExciseLevy of penalty u/r 26 of the Central Excise Rules, 2002 - Process amounting to manufacture - procuring imported and indigenous various parts of LPG/CNG Kits and clearing the same after affixing their brand name under the description of Kit Assembly - extended period of limitation - HELD THAT:- The Learned Commissioner while confirming agreed with the submission of appellant about admissibility of CENVAT credit, but he left the work of quantum of CENVAT credit to Jurisdictional Assistant/Deputy Commissioner and Pursuant to the Commissioner’s directions, the Deputy Commissioner vide letter dated 14.03.2013 had worked out admissible CENVAT credit at Rs. 1,64,68,644/-. However on 25.03.2013 the Deputy Commissioner issued another letter rectifying the error of mentioning the incorrect amount of admissible CENVAT credit in previous letter dated 14.03.2013 and confirmed that the admissible CENVAT Credit was Rs. 1,70,17,818/- for the period - in the present matter appellant also claimed the benefit of cum-duty price which was denied by the learned Commissioner on the ground that no evidence of inclusion of excise duty in the price charged from the buyer has been produced by the Appellant before him - The benefit of the same is liable to be extended to the appellant. In the case of NATIONAL PLYWOOD IND. LTD. VERSUS COLLECTOR OF C. EX., SHILLONG [1998 (6) TMI 386 - CEGAT, CALCUTTA] the benefit of cum duty was extended to them and the price was considered to be cum-duty prices - the appellants are entitled to the benefit of cum-duty price. The demand of duty is accordingly to be re-quantified. The quantification of the demand needs to be re-worked out by the Ld. Commissioner. The penalties imposed on the appellants are also needs to be re-determined based upon the duty that has to be worked by the adjudicating authority. Since in the impugned matter quantification of demand itself was not properly done, we do not comment on the merit of the case and the same is kept open - matter remanded to Ld. Commissioner that first re-quantify the duty demand after considering the benefit of CENVAT credit and cum-duty price claimed by the appellant and pass afresh order. Appeals are allowed by way of remand to the adjudicating authority.
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