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Commissioner of Central Excise, Mumbai-V Versus GTC Industries Ltd.

2016 (3) TMI 893 - CESTAT MUMBAI

Valuation of the captively consumed different types of printed packing materials usually of paper and paperboard - Held that:- Firstly, we find that the costing of the product, cigarettes was also a disputed issue and for the period prior to the period in question in this case, the respondent were directed to prepare the costing and assessable value of the product on the basis of Assistant Director (Cost) recommendation dated 10/11/1993 which was done so by the respondent for the period prior to .....

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correctly come to the conclusion that there cannot be any suppression of facts or misstatement or collusion on the part of the respondent for invoking the extended period, for the simple reason that the final products manufactured by the respondent are cigarettes, which during the period, was under physical control of the departmental officer, who is regularly posted at the respondent's factory - Decided against revenue - Appeal No. E/1144/2005, Cross-objection No.E/CO-240/2005 - A/85091-85092/1 .....

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. After the matter was heard and order was pronounced, a copy of the fax letter from Ms/. Nagarkar Associates was produced seeking adjournment. 3. The issue involved in this case regarding valuation of the captively consumed different types of printed packing materials usually of paper and paperboard. The respondent used to do the printing of their packing materials in-house for use in their final products, namely, cigarettes; sometime they used to remove such packing material and printing inks .....

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Aggrieved by such an order an appeal was preferred to the first appellate authority who set aside the impugned order before him on limitation as also on merits. 5. The learned departmental representative after giving us an overall picture of the facts of the case, submits that the respondent had intentionally kept back the information regarding various expenses which should have formed part of the cost of the product i.e. captively consumed products. He would then refer to the grounds of appeal .....

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ellate authority is incorrect and it needs to be set aside. 6. We have considered the submissions made by the learned departmental representative and perused the records. As correctly pointed out by the learned DR that the issue involved in this case is regarding undervaluation of the goods manufactured in-house for captive consumption in the respondent's own factory. At the outset, we find the submission made by the learned departmental representative are not acceptable to us as also the gr .....

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the entire material from the department for discharging short duty. 6.2. Secondly, it seen that the respondent had produced various documents before the first appellate authority in order to justify their stand of the correctness of the valuation adopted and discharge of duty liability. There is nothing on record to show the said factual position is controverted by the Revenue. 6.3. Findings recorded by the first appellate authority on this point are very detailed one and are based on factual ma .....

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by then in accordance with Order-In -Original No. 128/97 dt. 31.07.1997 passed by Divisional Assistant Commissioner and since then they had price declarations in respect of captively consumed goods on the basis of A AD (Cost)'s report dt. 10.11.1993. Price declaration with effect from 01.04.2000 to 01 07 2000 are also filed on the same basis and appellant submitted the information on overheads for the year 1999-2000 to the Department. Also, appellant vide their letter dt. 02.11.2001 submitte .....

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ble values declared by them for the subsequent finance year 1997-98 till 2000-01 were also in accordance Order-In-Original, which included all the heads of expenses as recommended by A.D. (Cost) vide his report dt. 10.11.1993. 13. I this regard, I find no objection in respect of said valuation or any discrepancy appears to have been pointed out by the Department. Also, the appellants in their letter dt. 12.11.2001 and dt. 09.11. 200 , contended that assessable value of the goods falling under Ch .....

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of packing materials and printing inks were subject to scrutiny by the Divisional Assistant Collector, in view of recommendations made by A.D. (Cost) vide his report dt. 10.11.1993. The Assistant Commissioner had issued speaking orders by referring aforesaid A.D. (Cost) report i.e (a) OIO No. 128/97 dt.31.07.1997 of Assistant Commissioner of Division VI. (b) 18/98 dt. 27.02.1998 of Assistant Commissioner of Andheri Division and (c) 132/98 dt. 31.03.1998. Thus, the price declarations filed from t .....

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tatement or collusion on the part of the respondent for invoking the extended period, for the simple reason that the final products manufactured by the respondent are cigarettes, which during the period, was under physical control of the departmental officer, who is regularly posted at the respondent's factory. The findings of the first appellate authority on this point are also very detailed one which we reproduce. "15. The appellants were working under physical control and Departmenta .....

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