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Praxair India Pvt. Ltd Versus Commissioner of Central Excise

Imposition of penalty - cost of free power supplied by HPL has to be taken into account while determining the value of gas supplied to HPL - valuation done in terms of Section 4 of the Central Excise Act, and duty with interest discharged. whether the imposition of penalty justified? - Held that: - the issue of penalty hinges on the fact whether the appellant has already furnished a copy of the product supply agreement to the department at any time prior to 5.7.2000, the date of visit of the dep .....

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cating authority to verify the fact when the agreement came to the notice of the department and to pass a revised order in de novo proceedings - appeal allowed by way of remand. - E/711/2003-DB - Final Order No. 20190 / 2017 - Dated:- 2-2-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member For the Appellant : Shri Shivaraj Balloli, Advocate For the Respondent : Mr. N. Jagadish, AR ORDER Per : V. Padmanabhan The present appeal is filed against the Order-in-Original d .....

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equired to supply gases to HPL. The allegation made by the appellant is that the cost of free power supplied by HPL has not been taken into account while determining the value of gas supplied to HPL and the differential duty for gas supplied during the period September 1999 to August 2000 was demanded by issue of show-cause notice dated 4.6.2002. In the impugned order, demand of central excise duty amounting to ₹ 52,38,842/- was made along with an order to pay interest amounting to ₹ .....

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e appellant is not challenging the payment of differential duty and interest, however, they prayed for setting aside the penalty imposed. His main arguments are summarized below: (i) The agreement between the appellant and HPL was within the knowledge of the department, since a copy thereof was submitted to the department even at the time of application for registration. The appellant took out registration before the supply of gases which commenced in January 2000. (ii) He submitted that since e .....

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h commenced on 5.7.2000. He justified the penalty imposed on the appellant with the argument that but for the investigations undertaken, the undervaluation in the supply of gases would not have come to light. 5. The case has been built on the agreement entered into by the appellant with M/s. HPL. As per the product supply agreement between the two parties, the appellant is required to supply various gases to HPL at a rate negotiated with the condition that HPL will supply free entire electric po .....

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99 to August 2000 is justified in terms of Section 4 of the Central Excise Act. The appellant is also not disputing the duty liability which stands discharged in full along with applicable interest. 6. The main ground raised by the appellant in the present appeal is that no penalty will be leviable on the appellant. Their submission is that the product supply agreement entered into with HPL was brought within the knowledge of the department at the time of registration taken before commencement o .....

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