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2015 (10) TMI 2522 - CESTAT Mumbai

2015 (10) TMI 2522 - CESTAT, Mumbai - 2016 (338) E.L.T. 120 (Tri. - Mumbai) - Whether the impugned order has examined that dispute in the present matter in the light of the direction issued by this Tribunal - adjudicating authority has approved the action of the Board in amending the anomaly in the circular of 25th April 2005 by circular of 16th June 2005 and has invalidated the decision of the Larger Bench in re Eicher Tractors [2005 (9) TMI 340 - CESTAT, NEW DELHI] - Commissioner has not disch .....

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July 2001 and subsequent notification of the CENVAT Credit Rules, 2002. Taking note of a clarification issued by the Central Board of Excise & Customs in circular no. 6/39/2000-CX-I dated 1st July 2002 for handling removal of inputs effected under erstwhile provisions by categorizing them for determining value under section 4 of Central Excise Act, 1944 and the subsequent clarification in circular no. 813/10/2005 dated 25th April 2005, the Larger Bench confirmed that the latter prevailed and con .....

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ier clearances. This is in conformity with the ruling of the Larger Bench supra. - Decided in favour of appellant - APPEAL NO: E/215/2007 - ORDER NO. A/86974/2016-WZB/EB - Dated:- 7-10-2015 - Shri M V Ravindran, Member (Judicial) AND Shri C J Mathew, Member (Technical). Shri S. J. Vyas, Advocate for the appellant Shri Ajay Kumar, Jt. Commissioner (AR) for the respondent ORDER: The dispute in this appeal relates to the duty liability on inputs cleared as such from the factory of manufacture by M/ .....

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ll 28th February 2001, erstwhile Rule 57AB(1C) of Central Excise Rules, 1944 between 1st March and 30th June 2001and rule 3(4) of CENVAT Credit Rules, 2001 thereafter. According to the notice dated 29th January 2002 issued to M/s Britannia Industries Ltd, the duty liability was required to have been discharged by re-assessment of the input after including landing cost, other incidental expenses and a further 15% on the input cost in accordance with rule 8 read with rule 11 of the Central Excise .....

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ing Commissioner vide order-in-original no. 80/M-I/2006 dated 31st October 2006 confirmed the demand along with interest and imposed penalty under rule 173Q of Central Excise Rules. Hence this appeal. 3. In appeal it is contended that the original authority had wrongly enhanced the value of clearances for computation of duty, that the Rules cited supra were intended to levy duty on manufacturers removing these inputs for other uses whereas they had transferred these goods to their job-workers, t .....

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(301) ELT 625 (Tri-Del)] which followed decision of the Larger Bench of this Tribunal. Learned Authorised Representative reiterated the findings of the original authority. 4. On going through the impugned order we notice that the adjudicating authority has approved the action of the Board in amending the anomaly in the circular of 25th April 2005 by circular of 16th June 2005 and has invalidated the decision of the Larger Bench in re Eicher Tractors. Whether this was an impropriety in this ac .....

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