TMI Blog2014 (11) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... tention and hold that no substantial question of law arise from this submission. Second point which is advanced at the bar is that the appellant is not liable to pay interest. However, Courts below on facts held that the appellant was under obligation to pay difference of excise duty and such liability arose even on the date of removal of goods. We are not inclined to discuss facts but the findings have now attained finality. - There is no substantial question of law - Decided against the assessee. - Central Excise Appeal No. 27 of 2014 - - - Dated:- 11-11-2014 - A.V. Nirgude and V.L. Achliya, JJ. Shri S.M. Godsay, Advocate, for the Appellant. Shri S.B. Deshpande, ASG and Alok Sharma, SC, for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was not liable to pay penalty. Apparently, this gave substantive relief to the appellant and yet this appeal is filed. 2. The question is whether there is any substantial question of law arising in this appeal. Learned counsel for the appellant raised two points for urging the Court that these points would give rise to substantial questions of law. The first point he raised is as follows : 3. According to him, once appellant sold and delivered sugar as levy sugar and once excise duty was paid at that time, appellant s liability towards excise duty came to an end. He placed reliance on Section 4 of Central Excise Act, 1944 for making this submission. Section 4 reads as under : Section 4. Valuation of excisable goods for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein the excisable goods have been permitted to be deposited without [payment of duty] (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory from where such goods are removed. (cc) time of removal , in respect of the excisable goods removed from the place of removal referred to in sub-clause [iii] of clause [c] shall be deemed to be the time at which such goods are cleared from the factory (d) transaction value means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of the assessee, by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
