Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 314 - AT - Central ExciseValuation - quantification of duty based on consumption of Potassium Chlorate - case of appellant is that value arrived for the clearance on the basis of consumption of Potassium Chlorate is not correct and that the ratio of 5 kgs of Potassium Chlorate per 100 match units has to be adopted, instead of 4 kgs of Potassium Chlorate - Held that:- It was seen that during the period from February 2009 to October 2009, the appellant company had utilized 4606 kgs. of Potassium Chlorate and manufactured 123754 units of matches. From this it was arrived that the appellants have manufactured 100 units of matches with 4 kgs of Potassium Chlorate. The average value of matches per bundle was arrived on such calculations - there is no error in such quantification of demand, though the appellant seeks the same to be modified and to be calculated adopting 5 kgs. of Potassium Chlorate per 100 units. Demand of duty on same goods for second time - Redemption fine - goods provisionally released to the appellants and later cleared on payment of duty - Held that:- Instead of confirming the duty demand on the seized goods and appropriating the duty already paid by the appellant has again passed order confirming the duty in this regard, which in our view cannot sustain - redemption fine is also unwarranted and requires to be set aside - confirmation of duty demand of ₹ 32,202/- requires to be set aside, and has to be reconsidered - matter on remand. Appeal allowed in part and part matter on remand.
|