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2015 (2) TMI 1075 - AT - Central ExciseDifferential Duty demand - Determination of assessable value - exemption under notification no.50/03-CE dated 10.06.2003 - Department determined the assessable value on the basis of annual cost of production based on CAS-4 format and compared the same with the assessable value adopted for each month and in whichever month, lesser value had been adopted resulting in lesser payment of duty, differential duty has been demanded - Held that:- Appellant were also determining the cost of production for the entire financial year in CAS-4 format and if the assessable value determined on the basis of this cost of production was more than the assessable value adopted during certain months resulting in lesser payment of duty, they were paying the differential duty after adjusting the extra payment of duty, if any, during the other months. It is contention of the appellant that if the payment of duty made by the appellant on their own is taken into account, there would be no duty demand. - appellant have taken specific plea that they were preparing annual CAS-4 certificate and were paying the duty on shortfall, if any, after adjusting the excess duty paid by them in some of the months. There is no finding on the above plea of the appellant. If the appellant have actually paid the differential amount of duty, the same would lead to a situation where no duty liability would arise against the assessee. In view of this, this matter has also to be remanded to the Commissioner with the same directions. - matter remanded back - Decided in favour of assessee.
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