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Alps Texfab Pvt. Ltd. Versus Commissioner of Central Excise, Raipur

2016 (1) TMI 731 - CESTAT NEW DELHI

Undervaluation of assessable value - invoking extended period of limitation proposing recovery of duty on the ground that such bailing charges are includable in the assessable value - Held that:- In this case the show cause notice has been issued by .....

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ing bailing charges which are only for the additional/special packing sought by the buyer. Therefore, mala fides against the appellant stands unproved. In these circumstances, we hold that the extended period of limitation is not invocable. Consequen .....

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ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order wherein demand has been confirmed against the appellant on account of undervaluation of their assessable value. 2. The facts of the case are th .....

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herefore, a show cause notice was issued by invoking extended period of limitation proposing recovery of duty on the ground that such bailing charges are includable in the assessable value. The proceedings were initiated and by way of the impugned or .....

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on its own merits. Therefore, we have taken up the appeal for disposal on the basis of the records available before us. The contention of the appellant with regard to the bailing charges that these charges pertaining to additional/special packing cha .....

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of one layer of used Hessian/PP Sheet in case of said additional/special packing. It is also mentioned that special/additional packing has been done on the request of the buyers and same has not been provided in normal course of business. 4. The .....

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Valuation Rules came to a change w.e.f. 1-7-2000. For the period prior to 1-7-2000 the assessable value was the value at which the goods are normally sold. Admittedly, in this case goods are normally sold in normal packing and special packing has be .....

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ncept of value changed and duty is payable on the amount which is actually received or receivable by the appellant against the goods sold by them. In these circumstances, appellant is liable to pay duty on bailing charges post-1-7-2000. 7. We fi .....

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