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2019 (7) TMI 558 - CESTAT MUMBAIValuation - transaction value - place of manufacture versus place of removal - inclusion of cost of services rendered by the appellant at the ‘quick matching centre’ as well as the ‘packing surcharge’ recovered from customers on clearance from the quick matching centre, in assessable value - ‘printing ink’ manufactured at their various factories are brought to the ‘quick matching centre’ (QMC) at Lower Parel, Mumbai on ‘stock transfer’ and, after manually inter-mixing of concentrates and additives to cater to the customized requirements of printers, are dispatched to the customers. HELD THAT:- The provisions of section 4(3)(c) and 4(3)(d), which are definitions, are not a substitute authority for imposing duties or computing assessable value for determination of liability. They are intended to be superimposed on the corresponding words in section 4(1) of Central Excise Act, 1994 for ascertaining conformity of the transaction with scope for accepting the transaction value before resort to one or the other of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. In the absence of invoking of such provision, in the show cause notice or reference to in the orders of the authorities below, we are unable to consider the submission made by Learned Authorised Representative - the differential duty liability and interest thereon have been duly discharged. Penalty - HELD THAT:- In the light of the faultlines that have surfaced, the inability of the competent authorities to isolate the breach that would lead to invoking of the alternative value, the discharge of duty liability before the issue of show cause notice and the absence, in the show cause notice, of any reference to, or evidence of, the ingredients that justify the invoking of the penal provisions in section 11AC of Central Excise Act, 1944, the imposition of penalty is without authority of law. Appeal allowed in part.
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