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CCE-Jaipur-I Versus M/s. Hindustan Copper Ltd.

2015 (11) TMI 707 - CESTAT NEW DELHI

Duty demand u/s 11A - Abatement of duty - since the value of Anode Slime had been determined on the value of its silver content and since during the period of dispute, there was no duty on silver, while determining the value of silver content, its excise duty element could not be abated - Bar of limitation - Held that:- In the order-in-original passed by the Assistant Commissioner, he has given clear finding that he does not find any evidence of wilful mis-statement, fraud or collusion, suppress .....

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contravention of any provisions of the Central Excise Act, 1944 or of the rules made therein with intent to evade the payment of duty on the part of the assessee. In exactly the identical situations, the penal provisions of section 11AC are attracted. When with regard to the penal provisions of section 11AC, the Assistant Commissioner has given a finding that he does not find any evidence of wilful mis-statement, fraud or collusion on the part of the assessee etc. and for this reason, he has no .....

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R ORDER Per:Rakesh Kumar 1. The respondents are manufacturers of copper from copper ore. In course of manufacture of refined copper ingots by electrolytic process, a residue at Anode called Anode Slime emerges which is rich in precious metals mainly silver. Anode Slime during the period of dispute, i.e., during period from April, 2003 to June, 2003, was being cleared by the respondent to their refining unit in Jharkhand where the Anode Slime was being further processed for the extraction of silv .....

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g the value of Anode Slime in this manner, also deducted the element of duty on silver. The Department, however, was of the view that since during the period of dispute, the silver was fully exempted from duty, such abatement of duty which was exempt and as such was not payable, was not allowed. It is on this basis that after issue of show cause notice dated 20/5/2005, the Jurisdictional Assistant Commissioner vide order-in-original dated 30/09/2005 confirmed the duty demand of ₹ 94,930/- .....

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edit would be admissible to the Respondent s Jharkhand Unit. 2. Against this order of the Commissioner (appeals), this appeal was filed by the Revenue. 3. The main ground in the appeal is that since the value of Anode Slime had been determined on the value of its silver content and since during the period of dispute, there was no duty on silver, while determining the value of silver content, its excise duty element could not be abated. Accordingly, in the appeal filed by the Revenue, a prayer ha .....

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excise duty on silver was fully exempted, while determining the value of silver content in Anode Slime the excise duty was not required to be abated. He also pleaded that the setting aside of the duty demand by the Commissioner (appeals) on the ground of Revenues neutrality is also not correct. He also pleaded that since in the present case, the dispute is about the value of a by-product and since the cost of production of by-product cannot be determined on the basis of CAS-IV standard, Rule 9 .....

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