Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Virat Overseas Pvt. Ltd. Versus Commissioner of Central Excise, Allahabad

2016 (1) TMI 196 - CESTAT ALLAHABAD

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct of payment of duty under Section 4A for reasons which are not forthcoming from the records. The Commissioner (Appeals) although referred to appellant's plea of payment of duty in terms of Section 4A, however, proceeds on a different track by refer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. - 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 Raj .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the appellants are engaged in the manufacture of pan masala falling under erstwhile Chapter Sub-heading 2404.49 of the Schedule to the Central Excise Tariff, 1985. The appellant filed a declaration under Rule 173B of the erstwhile Central Excise Rule .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed period. He upheld the penalties except the penalty on the Managing Director. 3. The main ground of appeal is that the goods are assessable to duty under Section 4A on the basis of maximum retail price less the abatement on declared value, in terms .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

find that Revenue has not challenged the fact that the goods were chargeable to duty under Section 4A of the Central Excise, Act, 1944. In terms of this Section, duty is payable on the basis of MRP less the amount of abatement in terms of Section 4( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e pouches. In these circumstances, it has not been shown how excess weight in the pouches would affect the declared MRP on the basis of which duty was paid. The charge of clandestine removal does not even sustain for the reason that there is no evide .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version