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M/s. Mega Fibre P. Ltd. Versus Commissioner of Central Excise, Pune

2016 (10) TMI 303 - CESTAT MUMBAI

Valuation - suppression of assessable value - demand of excise duty on suppressed amount - separate billing for the installation of the FRP bodies - FRP cleared on payment of duty - whether there was any difference between the assessable value of FRP .....

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sable value of the FRP bodies installed in the factory premises as against the FRP bodies sold, demand of central excise duty on the installation charges received by the appellant not justified - appeal allowed - decided in favor of appellant. - Appe .....

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an This appeal is directed against Order-in- Appeal No. PI/228/05 dated 02.05.2005. 2. The relevant facts that arise for consideration are during the period 01.02.1997 to 30.06.2000 appellant was held to have undervalued the goods manufactured and cl .....

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ties have come to a conclusion that the amount collected under the installation charges are nothing but additional amount in disguise and the assessable value was suppressed to that extent. 3. Ld. counsel would submit that they are manufacturers of F .....

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urers. He would submit that they are regularly filing RT12 returns with the authorities. He would also submit that in the case of their competitors Suvarna Fibrotech, similar issue was raised by the revenue and in an adjudication proceeding against t .....

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ecided by the Supreme Court in the case of Indian Oxygen 1988 (36) ELT 723 (SC) and Baroda Electric Meters 1997 (94) ELT 13 (SC). It is further information that there is no evidence produced by the revenue that the installation charges were collected .....

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bodies which is identifiable proposition. 5. We have considered the submission made by both sides and perused the records. On perusal of the records, we find that it is undisputed that the appellant is undertaking the installation of FRP bodies on t .....

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ties have categorically recorded that FRP bodies which are cleared from the factory premises are done so discharging appropriate central excise duty. On a specific query from the bench, as to whether there was any difference between the assessable va .....

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