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M/s Shreyans Industries Ltd. Versus Commissioner of Central Excise, Jalandhar

2015 (11) TMI 241 - CESTAT NEW DELHI

Rectification of mistake - Valuation - Inclusion of freight and transit insurance charges and Dharmada charges - Held that:- Apex Court in the case of Mentha & Allied Products Ltd. Vs. Commissioner of C. Ex., Meerut reported in [2004 (5) TMI 74 - SUPREME COURT OF INDIA] has held that when different views were expressed at different stages by the Tribunal and High Courts, application of extended limitation period under proviso to section 11A1 and penalty under section 11AC would not be justified. .....

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order dated 5/2/2014 [2014 (4) TMI 606 - CESTAT NEW DELHI] only the part Commissioner (appeals) order confirming duty demand on dharmada charges has been upheld and the part of the order confirming duty demand on freight and transit insurance and imposing penalty on the appellant is set aside. - Decided partly in favour of assessee. - E/ROM/54194/2014, Appeal No. E/6130/2004-EX(DB) - Misc. Order No. MO/51746/2015-EX(DB) - Dated:- 27-3-2015 - G Raghuram, President And Rakesh Kumar, Member (T) For .....

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riod of dispute is from March, 2000 to June, 2001. There were two points of dispute with regard to the valuation of goods being manufactured by the appellant. The first point of dispute was as to whether freight and transit insurance charges being recovered at the rate of 0.2% of the value of the goods would be includible in assessable value and the second point of dispute was as to whether Dharmada charges being recovered by the appellant from their customers at the rate of 0.2% of the value of .....

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e freight and transit insurance charges as well as dharmada charges would be includible in the assessable value and while confirming the duty demand of ₹ 2,70,097/- against the appellant, also imposed penalty of ₹ 88, 990/- on them under section 11AC and penalty of ₹ 75,000/- on them under Rule 173 Q of the Central Excise Rule. 2.4 On the appeal being filed to the Tribunal against this order of the Commissioner (appeals), the Tribunal vide final order no. 50664/2014 dated 5/2/2 .....

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f penalty under section 11AC as during the period of dispute, the various judgments of the Tribunal and the Apex Court were in the favour of the appellant and it is only in October, 2002 that the Apex Court took contrary view that dharmada charges are includible in the assessable value and therefore, there was no malafide on the part of the appellant in not including the dharmada charges and the assessable value. It has been pleaded that a specific plea that penalty is not imposable had been mad .....

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al filed by the Revenue against the Assistant Commissioner's order and in the Revenue's appeal there was no prayer for imposition of penalty and moreover, this is not the case of wilful mis-statement or suppression of facts and hence, imposition of penalty under section 11 AC was not called for. She, therefore, pleaded that there is a mistake apparent from the records in the final order dated 5/2/2014, as the final order upholds the entire order of the commissioner (appeals) in respect o .....

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of the Commissioner (appeals) confirming duty demand on the freight and insurance charges had been set aside the duty demand on the issue of includibility of dharmada charges in the assessable value has been upheld. As discussed in the final order dated 5/2/2014, during the period of dispute, the Apex Court's judgment on the issue of inclusion of dharmada charges in the assessable value was in the favour of the assessee, in view of its judgment in the case of Mohan and Co. Madras Vs. CCE-Mad .....

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