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2018 (12) TMI 1469 - AT - Central ExciseValuation - scrap - Appellants have worked out the waste generated as 0.2% department contended it to be 1% - demand of duty on excess quantity - Held that:- This is unique case where the revenue has issue the notice claiming that the total waste generated, is much higher than the waste as claimed o be generated by the assessee. It is not the case of the department that total of finished products and waste generated is not in accordance with the raw material received and consumed by them. In case if there was any difference, then why should duty not be demanded on the finished good. Appellants have in fact paid the duty on the waste as actual cleared by them. When they have paid the duty on the waste cleared by them, and range officer has determined that actual waste generated was only 0.027%, then where is question of any further demand being made by arriving at imaginary percentage of waste generation as 1% or 0.137% - Appellants have themselves, classified and paid the duty on the waste cleared by them. The goods cleared by them were actually marketed or sold by them and they have paid duty on the actual transaction value in respect of these sale. Once having accepted that the goods were marketed by them the appellants could have not claimed in any subsequent proceedings that department has not established the marketability of the said goods or classification of the same. Since the appellants have paid the duty on the actual quantum and the value of clearances there cannot be any further demand on the basis of imaginary or hypothetical figures - Further with effect from 1st July 2000, with the introduction of transaction value concept in Section 4 of the Central Excise Act, 1944, duty has to be determined on the basis of actual transaction value and not on the basis of any “contemporaneous value” as has been held by the Commissioner (Appeal). Appeal allowed - decided in favor of appellant.
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