TMI Blog2003 (9) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Appellant. Shri R.B. Pardesi, SDR, for the Respondent. [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of quantity. The ld. Advocate mentioned about 52 kgs. as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion should not have been considered as assessable value. 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 reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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