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Hindustan Antibiotics Ltd. Versus Commissioner of Central Excise, Pune-I

2015 (9) TMI 569 - CESTAT MUMBAI

Duty demand u/s 11D - sale of goods as inclusive of duty - according to the revenue, in such cases appellant is deemed to have collected excise duty from their customers and hence are liable to deposit the same under the provisions of Section 11D of Central Excise Act, 1944. - Held that:- Appellant is only trading in the goods under dispute. They are selling the goods at price fixed by NPPA. Further they are purchasing the same goods from the manufacture at the price fixed by NPPA with a discoun .....

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section 11D it will be with the manufacturer of the goods and not with them in the facts and circumstances of the case. - Decided in favour of assessee. - Appeal No. E/86183/14-Mum - Dated:- 15-7-2015 - P. K. Jain, Member (T) And S. S. Garg, Member (J),JJ. For the Appellant : Shri Suresh Singh, Consultant For the Respondent : Shri V K Agarwal, Addl Comm (AR) ORDER Per P. K. Jain: The brief facts of the case are that the appellant is a Government of India undertaking manufacturing certain medicam .....

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rom loan licensee at a discount of 26.5% or 12% to the price fixed by NPPA under DPCO. The case of the revenue is that NPPA while arriving at the price takes into account the normal excise duty payable on such medicaments. However, the appellant is getting the goods manufactured sometime from a loan licencee unit located in area where no such excise duty is payable. Hence according to the revenue, in such cases appellant is deemed to have collected excise duty from their customers and hence are .....

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hem loan licencees give 26.5% discount on the prices fixed by NPPA. Ld. Counsel submitted that they have no excise duty liability and therefore, there is no question of their collecting any extra duty from their customers. It was submitted that price is a composite price and they are selling the goods at that composite price. The invoices received by them did not indicate any excise duty. Similarly when they sell the goods they are not indicating the excise duty element, hence there is no questi .....

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that similar view has been taken by the Tribunal in the case of Indian Oil Corporation Ltd. reported in -2012-TIOL-893-CESTAT-MAD. 3. Ld. Additional Commissioner (AR) reiterates the Order-in-Original and submits that NPPA while fixing the price takes into account the normal excise duty. Thus while arriving at the prices, excise duty element has been taken into account. Appellant are recovering the amount equivalent to the price fixed under NPPA and therefore, they have recovered the excise duty, .....

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here is no separate indication of excise duty in the invoices either of appellant or loan licencee. We find that this Tribunal in the case of Hindustan Petroleum Corporation Ltd. (supra) has observed as under: "2. The matter was argued at length by Shri A.M. Setalwad, learned Counsel for the appellants and Shri M.K. Gupta, learned Jt. C.D.R. for the Revenue. After hearing rival submissions and perusal of case records, we find that the short point is whether Section 11D is applicable in the .....

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