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2018 (6) TMI 1417 - AT - Central ExciseValuation of Paper Board - case of appellant is that value of paper board for the purpose of quantification should be fixed at ₹ 12 per kg. - Held that:- SCN in para 15.1 to 15.5 has elaborately gone into the raison d’etre for adopting the value of ₹ 13 per kg. The very same invoices had been produced before the lower appellate authority who, in Para 13 of the impugned order has noted that they were invoices beyond the period of dispute. The plea of the appellant on this score is therefore found to be specious, and is therefore rejected. Cum-duty benefit - case of appellant is that as the appellant company had not collected any duty amount from UPC, the demand of differential duty may also be re-determined by extending “cum duty benefit” - Held that:- This is a case where the entire transactions were done clandestinely, right from the getting raw materials, to the production and the clearances all of which were sought to be kept away from the eye of the department - there cannot be any mitigation of the tax liability by grant of cum duty benefit. Appeal dismissed - decided against appellant.
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