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2016 (10) TMI 64 - CESTAT HYDERABAD

2016 (10) TMI 64 - CESTAT HYDERABAD - TMI - Job-work - Demand alongwith interest and penalty - differential duty - revision of assessable value, in spite of increase in cost of raw materials - Held that:- it is seen that in the impugned order it has been held that the transactions between appellant and buyer is on principal to principal basis. The appellants contention that they are selling the paints on principal to principal basis and sale prices are arrived at after taking into account variou .....

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006 - A/30683/2016 - Dated:- 14-7-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) And Mr. Madhu Mohan Damodhar, Member(Technical) Ms. A.S.K.Swetha, Advocate for the Appellant Shri Ajay Kumar, AR for the Respondent ORDER [ Order per: Sulekha Beevi, C.S. ] 1. The brief facts of the case are that the appellants are manufacturing Marine grade paints for M/s Sigma Marine and Protective Coatings India(P)Ltd, Mumbai on job work basis and duty is discharged on the assessable value arrived by the cost c .....

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f raw materials was undervalued and consequently customs duty leviable thereon has been increased from ₹ 7,15,740/- to ₹ 11,75,400/-. Therefore, the department held that the enhanced cost of raw materials (Rs.11,86,021/-) imported under bill of entry mentioned supra should form part of assessable value for the purpose of payment of central excise duty.However, since the appellant had not revised the assessable value, in spite of increase in cost of raw materials, as per the Commissio .....

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Ms. A.S. K. Sweta made the following contentions: 2.1 The appellants are not doing any jobwork for Sigma and they are selling the paints on principal to principal basis and accordingly there is no justification in demand of differential duty. It is also contended that the increased value of the inputs does not affect the transaction value adopted by the appellants, as they are selling the paints on the value mutually agreed between the manufacturer and buyer. In case where the cost of the input .....

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is not permissible and beyond the scope of show cause notice. In this context, appellant wishes to place reliance on the following citations. - CCE, Nagpur Vs Ballarpur Industries Ltd. 2007 (215) ELT 489(SC) - CCE, Delhi Vs Sharp Menthol(India Ltd 2015 (328) ELT 543 (Tri-Del) 2.3 Notice is time barred for the reason that the issue involves interpretation and the show cause notice itself was based on an adjudication order of Customs. 2.4 The learned advocate also submitted that the matter is full .....

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ed at after taking into account various cost of production for manufacturing the product was held as correct. 4. We find that the issue has been analysed by the Tribunal in the above stated Final order, and it was categorically held that the conclusion of lower authority that the relationship between appellant and Sigma is that of job worker and principal manufacturer is incorrect. The relevant portion of the said Final Order is extracted as under: in our considered view, the findings of the ld. .....

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