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Moser Baer India Ltd. Versus Commissioner of Central Excise, Noida

2016 (8) TMI 350 - CESTAT ALLAHABAD

Rectification of mistake - 3 issues raised but only two were decided - Issue not decided was demand of SAD on value of goods transferred from appellant's EOU Unit to different C&F agents in different states - sales tax paid at the time of sale - Appellant submitted that no SAD was payable - Held that:- it is evident from the record that though the appellant had raised the issue that no SAD is payable on goods stock transferred to other states, however, no finding with respect to this was recorde .....

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akkarwar, Member (Technical) Shri Atul Gupta, Advocate & Shri Hrishikesh, Advocate : for Appellant Shri D.K. Deb, Assistant Commissioner (AR), : for Respondent ORDER The Applicant have filed two Miscellaneous Applications No. E/ROM/70028 & 70029/2016 EX in the Appeal Nos. E/869/2008 & E/55/2009-EX respectively seeking rectification of mistake in the Final Order No. A/ 52325-52326/2015-EX[DB] dated 20.07.2015 passed in the appeals on the ground that the appellant raised three issues i .....

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aid at the time of sale; and (iii) calculation of demand considering the sales value as cum-duty price. The Hon'ble Tribunal decided the above referred (i) and (iii) issues only and remanded the matter for quantification after allowing the benefit of reduction in respect of the two issues. 2. The Learned Counsel for the appellant submitted that the issue No. (ii) that no SAD was payable by the appellant on goods stock transferred by the appellant's EOU Unit to different C & F agents .....

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ught time for seeking comments from jurisdictional the comments and its verification report dated 31.01.2013 during hearing before this Tribunal. It was further submitted by the Ld. Counsel that the department accepted on principle the claim of the Appellant and the said comments/ verification included the charts showing the admissible reduction from the total demand involved in the appeals. 3. It is further submitted that as per the Notification No. 23/2003-C.E. dated 31.03.2003 as amended the .....

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w, vide the aforesaid letter the party has submitted that all such sales when cleared from their depots are made on payment of VAT/ Sales tax. In this regard they have submitted copies of documents e.g. depot sale invoice, VAT/ Sales tax paid challans, VAT returns. On examination of these documents it reveals that VAT had been paid on sales from depots/C&F agents situated in different parts of the country. The Notification No. 23/2003-CE dt. 31.03.2013 provides for payment of SAD under Secti .....

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e paid, accordingly the party's contention that such sale is not liable to SAD duty appears to be in accordance to the provisions-2 of the Notification No. 23/2003-CE date 31.03.2003." 4. Therefore, the Ld. Counsel for the Appellant prayed that the Final Order No. A/52325-52326/2015-EX[DB] dated 20.07.2015 may be rectified by deciding this aspects also and matter may be remanded for quantification of demand after reducing the value of goods stock transferred to other states from the tot .....

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ted by the Department also accepted the correctness of the claim of the Appellant. It is also evident from records that the issue was duly raised by the appellant and contested. The department also filed submission on this issue in writing which was on record of the Tribunal. Under Section 35C(2) of the Central excise Act, the Tribunal may amend any order with a view to rectify any mistake apparent from the record. 7. It is evident from the record that though the appellant had raised the issue t .....

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