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2015 (10) TMI 105 - CESTAT MUMBAI

2015 (10) TMI 105 - CESTAT MUMBAI - TMI - Variation in value of goods - goods which they had sold from the depot at a value higher than the value on which they have paid the duty - SSI Exemption - Invocation of extended period of limitation - Notification No. 9/99-CE dated 28.2.1999, 9/2000-CE dated 1.3.2000 and 9/2001-CE dated 1.3.2001 - Held that:- Assessees contention that extended period cannot be invoked has merit as the appellant-assessee was submitting the returns. They were also submitti .....

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position of penalty under Section 11AC is not correct. However, we note that the learned counsel for the appellant-assessee has submitted that they are not disputing the duty determined by the Commissioner (Appeals) which they have already paid. - as per definition of place of removal under Section 4 of the Central Excise Act, it was factory gate in the facts of present case. - Decided in favour of assessee. - APPEAL Nos. E/2496 & 2073/05-Mum - Dated:- 2-7-2015 - Mr. P.K. Jain, Member (Technical .....

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d from their depot at a value which was either higher or lower than the value at which the goods were originally traded from the factory. Thereafter they were paying on monthly basis the differential excise duty corresponding to the goods which were sold at a value higher than the factory gate value. The period of dispute is from April 1999 to March 2003. A show cause notice was issued to them on 5.3.2004 invoking the extended period of limitation and demanding differential duty. The differentia .....

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nalties. Aggrieved by the said order, the appellant-assessee filed appeal before the Commissioner (Appeals) who vide the impugned order, examined the matter and extended the benefit of cum-duty price and also recomputed the duty and as per recomputation, the differential duty of the goods works out to ₹ 2,03,619/-. He reduced the interest and penalty also correspondingly. The Commissioner (Appeals), however, confirmed invocation of extended period of limitation. The appellant-assessee has .....

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00, value of goods transferred to depot shall be the normal transaction value of such goods sold from depot at or about the same time. Further, normal transaction value has been defined as transaction value at which the greatest aggregate quantity of goods are sold. 2. Learned counsel for the appellant-assessee submitted that they are not disputing the duty confirmed by the Commissioner (Appeals). However, they are disputing the penalty imposed under Section 11AC as the extended period of limita .....

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alue on which they have paid the duty at the time of clearance from the factory. No objection was raised by the department at any point of time and all the facts were known to the department and imposition of penalty under Section 11AC is therefore not sustainable. He further submitted that the Revenues appeal is not maintainable on the limitation as also on merits. He further submitted that the Revenue has demanded the duty on the sale value of the goods from the depot which includes the duty p .....

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