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ICI Chemicals Ltd. Versus Commissioner of Central Excise, Belapur

2015 (10) TMI 2071 - CESTAT MUMBAI

Valuation - Inclusion of amount recovered by such debit notes - Determination of assessable value - Held that:- Tribunal has directed that it will be appropriate for the adjudicating authority to re-examine the matter in terms of Rule 6 and give an appropriate finding and the matter was remanded for the said purpose. We find from the impugned order that it is not disputed that there was no sale of goods between the Thane unit and Ennore unit. It is also noted in the order that the goods AE-1 and .....

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anded back - Decided in favour of assessee. - APPEAL Nos. E/2200 & 2201/05 - Dated:- 7-9-2015 - Mr. P.K. Jain, Member (Technical) And Mr. S.S. Garg, Member (Judicial) Shri Rajesh Ostwal, Advocate : For The Petitioner Shri Ashutosh Nath, Assistant Commissioner (AR) : For The Respondent ORDER Per: P.K. Jain Brief facts of the case are that the appellant has two manufacturing units, one located at Thane and another at Ennore near Chennai. At the appellants unit at Thane, they were manufacturing tw .....

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.6.1966. During 1991, these goods were being transferred at a notional price of ₹ 90/- per kg. With effect from 25.7.1991, the exemption on the goods was withdrawn by the Government and the goods became liable to duty. Appellants unit in Thane dropped the prices from ₹ 90/- per kg. to ₹ 62/- per kg. and cleared the same on payment of duty at ₹ 62/- per kg. The appellant filed price list under proforma 2 which is applicable for clearance to other industrial units and decl .....

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manufacture of emulsifier which was being produced by the Ennore unit. However, they could not produce any agreement or any other tangible evidence in support of the said contention. Statements of certain persons were recorded. The officials at the Ennore unit denied knowledge of any such things. The officials at the Thane unit could not indicate the basis of raising debit notes of different amounts for different periods. Revenue, after investigation, issued a show cause notice considering the .....

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n Rules. Consequent to the said direction, the impugned order is issued. 3. Learned counsel for the appellant submitted that the direction of the Tribunal was to compute the value under Rule 6 of the Central Excise Valuation Rules. Instead of following the CESTAT direction, the Commissioner has in his order has indicated that certain facts were suppressed from the CESTAT at the time of passing the said order and went on to reconfirm the demand in the guise of Rule 6 and the CESTAT direction. He .....

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he prices were suddenly dropped to ₹ 62/- per kg. It is interesting to note that the final product at their Ennore factory was not dutiable and thus the prices were reduced in order to evade the duty. Even the price declarations were not filed in the correct proforma and at the time of filing of the price list, the fact that the goods are being sent to their own unit was not mentioned and the relevant proforma supported by the Cost Accountant was not submitted. The learned AR further submi .....

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fit centre within the same organization, such invoices or debit notes are based upon certain facts and are not raised in vacuum. In the present cases, these debit notes certainly indicate that these debit notes are pertaining to the prices charged or indicated by Thane unit to their Ennore unit. He further submitted that in the facts and circumstances of the case, the said amount will form part of the assessable value. 5. We have considered the submissions of both the sides. We have also gone th .....

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