2003 (9) TMI 631

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..... ondent. [Order per : C.N.B. Nair, Member (T)]. - Appellant M/s. Western Industries is a manufacturer of Sandal Wood Oil which is liable to central excise duty under Chapter sub-heading 3301-00. Under the impugned order, a duty demand of over Rs. 13.50 lakhs has been confirmed on a finding that the appellant had cleared without payment of duty during 1993-94, sandal wood oil on which the said du .....

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..... stock and mistake in respect of 75 kgs. Ld. Advocate has submitted that Central Excise Authorities have not considered these quantities. The second is that Central Excise authorities have erroneously treated the entire value of the goods as assessable value, instead of treating the same as cum-duty realisation. Learned Advocate submitted that relief should be given in respect of sales tax, centra .....

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..... ue. It is well settled that the price realised should be treated as cum-duty realisation. There is also merit in the appellant submission that in case the duty amount payable is found to be lower on reconsideration of the case, proportionate relief should be allowed in penalty also. 4. In view of what is stated above, the case requires reconsideration by the original authority. In order to f .....

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