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Commnr. of Central Excise & Customs Versus M/s Kasat Chemicals P. Ltd. & Ors.

2015 (10) TMI 2282 - SUPREME COURT

Valuation of goods - manufacture, clearance and quantification of the product Kalogen Brill 3K - Undervaluation of goods - Held that:- As regards the product Kalsol/Solvent KG, the assessee had classified the same under T.I.68 and had claimed full exemption from payment of Central Excise duty quoting Notification No. 179/77 dated 18.06.1977 as amended by Notification No. 74/83 dated 01.03.1983 contending that the said product was being manufactured without the aid of power. The classification li .....

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. - Civil Appeal No. 1460/2007 - Dated:- 30-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Rupesh Kumar, Adv., Ms. B. Sunita Rao, Adv., Mr. Subas C. Acharya, Adv., Mr. Pratik, Adv., Mr. Hrishikesh, Adv., Mr. Anurag, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Arvind P. Datar, Sr. Adv., Mr. Medhavin Baxi, Adv., Mr. Pratap Venugopal, Adv., Mr. Anuj Sharma, Adv., Mr. Gaurav Nair, Adv., Ms. Niharika, Adv. And M/s. .....

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n their classification lists as Kalogen BL 3SL under T. I. 14D chargeable to 30 per cent of BED plus 5 per cent SED and Kalso/Solvent KG under T.I. 68 at nil rate taking benefit of Notification No. 179/77 as the goods were manufactured without any aid of power. The appellant/Revenue issued show cause notice to the respondent dated 15.08.1985 on the ground that reports were received by the Superintendent, Central Excise (Anti Evasion), Headquarters Pune, after visiting the respondent-factory, to .....

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nquiries being made from Shri H. R. Kasat, M.D. of KCPL it was told that those goods had been received by him from Bombay 4 to 5 days back by Tempo. They could however not produce any documents/vouchers/delivery challan/octroi papers etc., in respect of the above goods. Hence the unaccounted 7 barrels containing Kalogen BL 3SL (Powder form) and 63 Carboys containing Blue Chemical liquid manufactured by KCPL in the factory were seized under panchanama for contravention of Central Excise Rules, 19 .....

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d claimed full exemption from payment of Central Excise duty quoting Notification No. 179/77 dated 18.06.1977 as amended by Notification No. 74/83 dated 01.03.1983 contending that the said product was being manufactured without the aid of power. The classification list and price list appeared to have been duly approved of by the Assistant Collector, Central Excise, Pune IV, Division Pune. The respondent replied to the said Show Cause Notice whereafter it was adjudicated upon and Order-in-Origina .....

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expert opinion in this behalf which had been obtained but had not been taken into consideration by the Collector. After remand, the matter was adjudicated afresh which resulted in Order-in-Original dated 28.06.1991, again confirming the aforesaid demand and penalties. In appeal filed before the Tribunal, the Tribunal set aside the order of the Collector. Suffice is to state that the Commissioner passed the Order-in-Original and the matter traveled up to the Tribunal. The Tribunal has, this time, .....

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re is no doubt that the appellants have issued invoices for supply of the goods, but the mere fact that invoices have been issued will not indicate the manufacture of different product and even if it is accepted that the different product is being manufactured, the fact remains that that the appellants have not received any further consideration in monetary terms over and above the invoice price on the alleged misdeclaration. When the charge of receipt of any additional consideration in monetary .....

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