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M/s Horizon Industrial Products (P) Ltd. Versus C.C.E. Delhi - I

2015 (4) TMI 1022 - CESTAT MUMBAI

Waiver of pre deposit - valuation - captive consumption at different units - Duty on the basis of 110% of the cost of production in terms of Rule 8 of the Central Excise Valuation Rules - Held that:- The appellant in their Badli Unit manufacture sheet metal components for various car manufacturers including MUL, and the component are cleared by them to Manesar Unit and Greater Noida Unit of the same appellant company where the components are tested and packed and thereafter are cleared to car ma .....

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SUPREME COURT OF INDIA] would be applicable. The appellant, therefore, have prima facie case in their favour. - Stay granted. - Excise Stay No. E/55267/2014 & Excise Appeal No. E/54614/2014 -Ex[DB] - STAY ORDER NO 51275 /2015-Ex(Br) - Dated:- 6-4-2015 - Mr. Rakesh Kumar, Member (Technical) And Mr. S.K. Mohanty, Member (Judicial) For the Petitioner ; Mr. A C Jain, Advocate For the Respondent : Mr. RK Grover, DR ORDER Per Rakesh Kumar (for the Bench): The appellant in their factory at Badli Indus .....

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appellant unit in respect of their clearances to Manesar & Greater Noida Units, should have paid duty on the basis of 110% of the cost of production in terms of Rule 8 of the Central Excise Valuation Rules. It is on this basis that the Additional Commissioner vide Order-in-original dated 11.09.2013 confirmed the duty demand of ₹ 17,23,236/- against the appellant company for the period from 2006-2007 to 2009-2010 along with interest on it under section 11AA and beside this imposed penal .....

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11.09.2013 had been issued on the basis of an audit objection raised by CAG audit party, that from the correspondence between the Department and CAG s office - letter dated 01.08.2012 of the Superintendent Central Excise Range -III (Division-I) to Additional Commissioner (adjudication) it is clear that the audit objection on the basis of which this SCN has been issued, had been settled, that this is also clear from letter dated 19.04.2012 of senior audit officer (CERA) addressed to the range sup .....

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ecovering the differential duty from the appellant, that in this regard, he relies upon the Apex Court judgment in the case of CCE Pune vs Coca Cola India (P) Ltd. reported in 2007 (213) ELT 490 (SC) and also the Tribunal s judgment in the case of ITC Ltd. vs CCE Chennai-I reported n 2015 (315) ELT 143 (Tri. Chennai), that the appellant have strong prima facie case in their favour and hence, the requirement of the pre-deposit of duty demand, interest and penalty may be waived for hearing of thei .....

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