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2016 (9) TMI 882 - CESTAT HYDERABAD

2016 (9) TMI 882 - CESTAT HYDERABAD - 2016 (342) E.L.T. 302 (Tri. - Hyd.) - Valuation - includability of amount collected towards collection charges in the assessable value - duty paid under protest as the same was done without issuance of any Show Cause Notice - Held that:- the addition of collection charges, weighment difference and rate difference are very much in the nature of additional consideration and hence required to be included in the assesable value for the discharge of excise duty. .....

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ore than four years of the audit. Therefore, the appellant does have a case on the issue of limitation, and that SCN and hence the demand revised in the impugned order is time barred except for the normal period of demand immediately preceding the date of service of Show Cause Notice. The penalty imposed under Rule 25 is also set aside. the demand raised beyond the normal period, is hit by limitation and unsustainable. The impugned demand for the normal period along with interest thereof is sust .....

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e of steel tubes, hot rolled strips etc. Central Excise Audit team visited the premises of the appellants and verified the records in 2003 and thereafter, an audit note was issued in 31.01.2005, which inter alia raised question of includability of amount collected towards collection charges in the assessable value for the purpose of payment of duty during the period 2003-04. No action was taken by the department subsequent to the issuance of the audit report. However, the Appellants were directe .....

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29.09.2007, inter alia, demanding differential duty of ₹ 2,72,507/- on the ground that though the appellants have received an additional consideration amounting to ₹ 58,54,151/-, however, they have discharged duty liability only on ₹ 41,17,675/-. On this ground, recovery was proposed to demand differential duty payable by the appellant with respect to additional consideration received towards collection charges during the period from September 2002 to March 2007. b. Adjudicatin .....

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elling expenses, lodging, boarding after goods are delivered to customers. The second contention made by Ld. Counsel was although the department conducted audit in 9/2003, however they have issued the notice only on 29.09.2007 and such the demand is barred by limitation. 3. On behalf of department, the Ld. AR, Nagaraj Naik contended that the audit note cannot be taken as conclusive and that even the appellants paid the amount only in March 2006. For these reasons, the department was well within .....

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