GST Help   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
GST - Acts SGST - Acts GST - FAQ GST Rates, Exemption CGST Notif. IGST Notif. Exempt Income Salary income
Extracts
Home List
← Previous Next →

2017 (2) TMI 148 - CESTAT MUMBAI

2017 (2) TMI 148 - CESTAT MUMBAI - TMI - Valuation - goods cleared for export, and not exported - appellant have discharged duty on the lower price than the price declared in the AR4 - Held that: - value of the goods which was meant for export was declared in AR4. The appellant have cleared the goods for export under bond and as per the terms of the bond duty confirmed is required to be recovered if the goods are not exported, therefore applying the terms of the bond the only duty which is payab .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the adjudication order i.e. ₹ 6000 PMT - the demand is required to be re-quantified - appeal disposed off - decided partly in favor of appellant. - E/2272/05 - A/85121/17/EB - Dated:- 3-1-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. Vishal Agarwal, Advocate for the Appellants Shri. V.K. Agarwal, Addl. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The appellant have cleared the goods for exports to the port however, due to cancelation of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ining to the factory of the appellant. The adjudicating authority confirmed the demand taking the value @ ₹ 6000 PMT. Being aggrieved by the Order-in-Original appellant is before us. 2. Shri. Vishal Agarwal, Ld. Counsel for the appellant submits that goods were cleared under bond alongwith AR4 without payment of duty. However clearance value of the goods was declared in AR4. He submits that value at the time of clearances of the goods is clearly mentioned in AR4. As per the bond executed b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in AR4 excise duty was paid at the time of selling of such goods therefore to that extent no demand should have been raised and confirmed. He placed reliance on the following judgments: (a) J.K. Papers Ltd Vs. Commissioner of Central Excise, Surat-I[2003(157) ELT 184(Tri. Del.)] (b) Rajasthan Spinning & Weaving Mills Ltd Vs. Commissioner of Central Excise, Jaipur-II[2000(121) ELT 790(Tri.)] (c) Nowrosjee Wadia & Sons Ltd Vs. Commr. Of Cus., & C. Ex. Mumbai-II[2005(192) ELT 1064(Tri. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version