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Loyal Textile Mills Ltd Versus Commissioner of Central Excise, Tirunelveli

2015 (10) TMI 1134 - CESTAT CHENNAI

Demand of differential duty - Section 11A - Held that:- Audit has raised objection on the clearance of capital goods on the ground that they have paid excise duty on the lesser value instead of working out correct depreciation value and accordingly demanded differential duty of ₹ 65,043/-. From the above record, it is clearly evident that audit report was communicated by the jurisdictional Range Superintendent on 6.8.2004 only demanding differential duty of ₹ 65,043/- whereas the sho .....

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ared to their sister unit on payment of duty. As clearly seen from audit para raised by the department, which was communicated by the jurisdictional Superintendent by demanding only differential duty on account of wrong calculation of depreciation value. There is no allegation of any contravention of provisions of rules. Accordingly, there is no suppression of facts or intention to evade payment of duty. The impugned order is set aside - Decided in favour of assessee. - Appeal No. E/753/2006 - D .....

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dated 6.8.2004 issued by the department to decide on limitation issue. The relevant para of the Hon'ble High Court's order is reproduced as under:- "9. In fact, this Court has scanned the entire order passed by the Appellate authority and no mention has been made with regard to the said communication dated 06.08.2004. Since no mention has been made in the order passed by the Appellate Authority with regard to communication dated 06.08.2004, this Court is of the view that simply by .....

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the Appellate Tribunal is liable to be set aside and the matter is liable to be remitted to the file of Appellate Tribunal." 2. Heard both sides. 3. As directed by the Hon'ble High Court, the limited issue involved in this appeal to consider letter dt. 6.8.2004 of the Range Superintendent. Ld. Advocate submitted copy of letter in OC No.517/2014 dt. 6.8.2004 issued by the Superintendent of Central Excise, Town Range, Kovilpatti wherein the Range Superintendent has enclosed copy of Audit .....

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