9911796707
TMI Blog2010 (1) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... is an appeal against the order of the Commissioner (Appeals) No. 497/KKG/RTK/2007, dated 12-12-2007. 2. Heard both sides. 3.1 The relevant facts are that the appellant, a manufacturer of Horlicks transferred the Horlicks in bulk condition on payment of duty to various packing stations of the appellant for captive consumption. At the time of clearance of the bulk Horlicks, they were paying duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included the returns freight on empty drums in their CAS-4 statement submitted to the Department for finalisation of the provisional assessment. On this being pointed out, the appellant paid differential duty amounting to Rs. 4,44,956/-. The show cause notice dated 17-5-07 was issued proposing confirmation of the duty and interest and proposing penalty under Section 11AC. 3.3 The original authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finalisation has been done without taking such charges into account. This is a case of misunderstanding on how the cost construction method should be adopted. The Commissioner (Appeals) has merely stated that, but for the Department pointing out, this mistake could have gone unnoticed. This alone cannot constitute existence of ingredients for invoking Section 11AC. 5. Learned DR reiterates the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this juncture, the plea raised by the learned Advocate that whatever duty was paid by the appellant on the bulk Horlicks was available as credit to the packing stations deserves to be noted. The plea that it was an unintended omission in not including the inward freight on the empty drums deserves to be accepted. 7. In view of the above, I do not find any ingredients for invoking the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
