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K.G. Denim Ltd. Versus Commissioner of Central Excise, Salem

2015 (7) TMI 306 - CESTAT CHENNAI

Waiver of pre dpeosit - clearance of goods cleared by an 100% EOU to DTA - Held that:- Appellant an EOU cleared goods on stock transfer to DTA clearance by adopting the price available in their own DTA unit whereas the department enhanced the value by adopting Rule 8 read with CVR. The LAA has relied upon Boardís circular No.268/85-CX-8 dt. 29.9.94 whereas we find that said circular has been withdrawn by the Board vide circular No.933/23/2010 dt. 16.8.2010 and also considering the Tribunalís dec .....

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in E/41010/2014, E/41011/2014 - MISC ORDER No.40890-40891/2015 - Dated:- 23-6-2015 - Shri R. Periasami and Shri P.K. Choudhary, JJ. For The Appellant : Shri K.S. Venkatagiri, Advocate For The Respondent : Ms. Indira Sisupal,AC (AR) ORDER Per R. Periasami The appellant filed applications for waiver of predeposit. Both the stay applications are arising out of common OIA dt. 18.2.2014 and therefore they are taken up together for disposal. 2. The issue relates to clearance of goods cleared by an 10 .....

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has demanded higher value. He further submits that Commissioner (Appeals) at para-5 relied Board s circular dt. 29.9.2004 and the said circular has been withdrawn vide circular No.933/23/2010-CX dt. 16.8.2010 and also relied Tribunal s decision in the case of Nagreeka Exports Ltd. Vs CCE Pune - 2003 (259) ELT 891 (Tri.Mum.) where the Tribunal has categorically issued and held that DTA sale to be considered as cum duty price. 4. Ld. A.R relied upon the findings of the order. She submits that as p .....

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29.9.94 whereas we find that said circular has been withdrawn by the Board vide circular No.933/23/2010 dt. 16.8.2010 and also considering the Tribunal s decision in the case of Nagreeka Exports Ltd. Vs CCE Pune (supra), we find that issue stands decided in favour of appellants. The relevant paragraph of the above cited decision is reproduced as under:- "11. As regards the issue relating to valuation for the purpose of charging duty, the learned Jt. C.D.R. has raised a question that this po .....

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ut from the same. The learned Jt. C.D.R. contends that in view of the specific provision contained in the proviso to Section 3(1) of the Central Excise Act, 1944, valuation for DTA sale has to be done in accordance with Section 14 of the Customs Act, 1962 and the Customs Valuation Rules, 1988 under which there is no concept of cum-duty price and that the transaction value has to be applied. In this connection he cites the decision of the Tribunal in the case of Asian Peroxide [2002 (146) E.L.T. .....

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