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2016 (1) TMI 196 - CESTAT ALLAHABAD

2016 (1) TMI 196 - CESTAT ALLAHABAD - 2016 (332) E.L.T. 141 (Tri. - All.) - Valuation - clearance of pan masala with weights 4 gms, 2 gms and 2 gms in pouches - Clearance of excess quantity of pouches - In terms of this Section, duty is payable on the basis of MRP less the amount of abatement in terms of Section 4(2) - Held that:- The charge of clandestine removal does not even sustain for the reason that there is no evidence to show that any amount was received by the appellant over and above t .....

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of Section 4A - In these circumstances, the benefit must go to the appellant. - Decided in favour of assessee. - Appeal No. E/1224 & 1226/2007 - Final Order Nos. A/70018-70019/2015 - Dated:- 18-9-2015 - P S Pruthi, Member (T) And S S Garg, Member (J) For the Appellant : Shri Akshit Malhotra, Adv For the Respondent : Shri Rajiv Ranjan, Jt. Commissioner (AR) ORDER Per P S Pruthi This appeal arises from Order-in-Appeal No: 7-10/CE/ALLD/07 dated 22/01/2007 passed by the Commissioner of Central Excis .....

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tively having different MRP. However, during the checking of the pouches meant for carrying 2 gms, it was found that they contained 2.4 gms., 2.3 gms., or 2.2 gms. In adjudication, it was held that the appellant are liable to pay duty on the excess quantity cleared during the period January 2003 to March, 2004 under Section 11A of the Central Excise Act, 1944. Penalty was also imposed of equal amount under Section 11AC of the Central Excise Act, 1944. In appeal, the Commissioner (Appeals) upheld .....

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