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TMI Blog2015 (10) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... dv. For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: R Periasami: Both the applications arising out of common adjudication order therefore both are taken up together. The applicants filed these applications for waiver of pre-deposit of duty of Rs. 15,22,705/- and imposition of equivalent penalty under Section 11AC and Rs. 5,00,000/- each on M/s. Emox Device Co., and M/s. Godrej Consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that they have correctly paid the excise duty for the goods cleared in the domestic market under Section 4A which is not in dispute. They have also cleared the goods to M/s. Godrej on stock transfer on payment of excise duty. M/s. Godrej exported the goods on payment of duty on higher value and claimed rebate. He submits that the department enhanced the value by taking the value at which M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the applicants is ready for marketing or for export. Therefore valuation has been correctly determined in terms of Rule 10A by taking the value at which M/s. Godrej has paid excise duty. Since the applicant is a job worker, the price at which the principal manufacturer clears the final product is the relevant value. He also submits that the department has already denied modvat credit benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted. On identical case against the second applicant ie M/s. Godrej Consumer Products Ltd. the department disallowed the cenvat credit, of duty paid on the finished goods cleared by the first applicant and the appeal filed before this Tribunal Vide miscellaneous Order No. 41031/2014 dated 3.6.14, this Tribunal granted full waiver of pre-deposit. Considering the above decision and also considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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