TMI Blog2017 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... f „used capital goods‟. The department has not been able to prove that the Appellant assessee removed the goods as such or did not use these as capital goods. Thus, it is a fact that goods have been cleared after their use for long period - Appeal allowed - decided in favor of appellant. - E/3923/2010 - A/52615/2017-EX[DB] - Dated:- 29-3-2017 - Mr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri Manish Saharan Advocate for the Appellant Shri G.R. Singh, DR for the Respondent ORDER Per Ashok K Arya M/s Hotline CPT Ltd., Gwalior is in appeal against the Order-in- Appeal No.274/2010 dated 21st September 2010 passed by the Commissioner, (Appeals), Customs Central Excise, Indore whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d item (furnace), therefore, they were liable to pay excise duty on the transaction value and thus short paid the duty amounting to ₹ 15,41,007 by contravening the provisions of Section 3 of Central Excise Act 1944 read with Rules 4, 6, 11(2) of the Central Excise Rule 2002. 2 (v) The Department issued a Show Cause Notice dated 26.02.2009 to the Appellant proposing therein recovery of duty short paid amounting to ₹ 15,41,007 and confirmed the same vide Order in original dated 11.01.2010. The said Order in original was sustained vide Order in Appeal dated 21.09.2010 against which the Appellant is presently in appeal before the Tribunal. 3. With the above background we have heard the learned Advocate, Shri Manish Saharan f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The learned DR says that the goods lost the character of being the goods of captive consumption, when the same were cleared from the factory premises; therefore, benefit of Notification No.67/95-CE is not available. The learned DR says that the duty of Central Excise on the said goods, which are manufactured and produced in India, is to be levied based on the transaction value. 7. After having gone through the facts of the case and the submissions of both the sides, it appears that the subject matter is covered by the ratio laid down by Hon'ble Madras High Court in the case of Commissioner of Central Excise, Coimbatore v/s M/s Laxmi Machine Works Ltd. (supra) and by Hon'ble Delhi High Court decision in case of M/s Harsh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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