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Axayya Alloys Pvt. Ltd. Versus Commissioner of Central Excise

2016 (7) TMI 553 - CESTAT MUMBAI

Suppression/mis-declaration - under valuation of the scraps - comparable goods by another supplier at a much higher price available - Held that:- We find that the show-cause notices issued by the lower authorities do not bring out any facts by which it could be said that the appellants were aware of under valuation of the scraps supplied by M/s.Greaves Ltd. to them. There is nothing on record to establish that the appellants were aware of the similar products being manufactured by another job wo .....

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b work basis would be done on the basis of cost of material supplied and the processing charges. The invoices issued by the appellants are in consonance with the said decision of the Hon’ble Supreme Court. In these circumstances, we find that there is no express or implies suppression/mis-declaration by the appellant. - The argument of the learned AR that the appellants had purchased the material from M/s.Greaves Ltd. also does not help the revenue. So long as it is not established that the .....

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- A/87779/16/EB - Dated:- 9-5-2016 - Mr. M. V. Ravindran, Member ( Judicial ) And Mr. Raju, Member ( Technical ) Shri Mayur Shroff, Advocate With Shri Prasad Tendulkar, Consultant for the appellant Shri NN Prabhudesai, Supdt. (AR) for the respondent ORDER Per Raju 1. The appellant, M/s.Axayya Alloys Pvt. Ltd., were manufacturing aluminium and phosphor bronze ingots. The said ingots were supplied to M/s.Greaves Ltd. on payment of duty. M/s.Greaves Ltd. was supplying to the appellant the metal scr .....

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also converting the scraps received from M/s.Greaves Ltd. into ingots. M/s.Transmissions, Bombay was assessing the ingots at a value higher than that the value adopted by the appellant. A show-cause notice was issued to the appellant seeking to enhance the value of the ingots by adoption of the comparative prices of M/s.Transmissions, Bombay by invoking Rule 6 (b) (i) of the Central Excise Valuation Rules. The period of dispute was October 94 to September 1997 and a show-cause notice was issued .....

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ave done by M/s.Greaves Ltd. they were not aware of any such mis-declaration. He further argued that they were not aware of any different assessable value adopted by M/s.Transmissions, Bombay. It was argued by him that under these circumstances extended period of limitation cannot be invoked. He also took us through some invoices issued by the appellant for clearance of ingots to M/s.Greaves Ltd. The said invoices clearly shows that the same were in respect of conversion of PB turning into PB in .....

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that this assertion on the invoice indicates that the scrap was purchased by the appellant from M/s.Greaves Ltd. He further argued that the Commissioner (Appeals) had earlier remanded the matter to original adjudicating authority on the basis of assertion of the appellant that they had purchased the scrap from M/s.Graves Ltd. under Rule 52A. He argued that under these circumstances, the appellant cannot claim that the ingots were manufactured by them on job work basis. He further argued that in .....

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sions. We find that it is not disputed that the value of scraps supplied by M/s.Greaves Ltd. to the appellant was mis-declared by M/s.Greaves Ltd. For that offence, a show-cause notice was issued to M/s.Greaves Ltd. and they paid their duties and settled the case under KVSS scheme. We find that the show-cause notices issued by the lower authorities do not bring out any facts by which it could be said that the appellants were aware of under valuation of the scraps supplied by M/s.Greaves Ltd. to .....

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