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Roots Multi Clean Ltd. Versus Commissioner of Central Excise, Coimbatore

2016 (7) TMI 1070 - CESTAT CHENNAI

Suomotu adjustment of the excess duty paid - differential duty was paid every month after self adjusting the excess and short payments - Held that:- We find that the department has taken into account only the duty short paid and not the duty paid in excess - While holding that the order passed by the authorities below is erroneous and are liable to be set aside, we hold that with regard to refund, it is proper for the appellant to approach the office concerned for verification and certificate of .....

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84/2016 - Dated:- 12-7-2016 - Shri P.K. Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member For the Appellant : Shri K. SubashChandran, Advocate For the Respondent : Shri L. Paneerselvam, AC (AR) ORDER Per P.K. Choudhary Pursuant to Hon'bleMadras High Court's order dt. 18.12.2015, in C.M.A. No.2586 and 2230 of 2015, this appeal is taken up for hearing on merits and disposal. 2. The facts of the case are that, M/s.Roots Multi Clean Ltd., the appellant herein, are the manufac .....

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sold at a lower or higher price than the one adopted at the factory gate, the difference in the transaction value was arrived at and the differential duty was paid every month after adjusting the excess and short payments. The suomotuadjustment of the excess duty paid by appellant was found to be ineligible. Therefore, it was alleged that appellant have not correctly evaluated the transaction value of the goods in accordance with Rule 7 of Central Excise Valuation (Determination of Price of Exc .....

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al. Subsequently, the CESTAT vide Final Order No.411-423/2011 dt. 2.3.2011, allowed the appeals of the appellant by way of remand to the original authority. In keeping with Tribunal's order, appellate authority remanded the pending appeals with him to original authority. The adjudicating authority, in the de novo proceedings, took up all the appeals for adjudication, which were remanded by both Commissioner (Appeals) as well as the Tribunal, and which were transferred to him. The adjudicatin .....

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nt-Revenue. 3. Learned Advocate submits that the impugned order is contrary to facts, CESTAT's final order dated 2.3.2011 as well as the findings of the adjudicating authority. He submits that there is excess payment made by the appellant. He submits that in one of the show cause noticedt. 4.3.2005, a sum of ₹ 1,66,771/- was demanded for the period from 1.7.2000 to 30.4.2002 during which period the duty payable as per the Tribunal's order was ₹ 9,58,802/-. But the appellant h .....

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When questioned as to whether this was part of their prayer, the ld. Counsel took us to para 13 (xii) of OIO (Denovo) No. 1/2013-CE dated 21.01.2013, which is extracted below:- (xii) the question of Unjust enrichment and Sec. 11D does not arise in this case, since the assesse as per their erstwhile practice has discharged their duty liability on the same month of raising the invoice and the differential duty, if any, immediately after sale from their Branch/Depot to which the item was cleared; .....

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