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M/s Shree Shyam Pulp And Board Mills Ltd., Shri Amit Gupta, Director of M/s Shree Shyam Pulp And Board Mills Ltd. Versus Commissioner of Central Excise, Meerut-II

2017 (9) TMI 1058 - CESTAT ALLAHABAD

Valuation - includibility - it appeared to Revenue that the said goods cleared under DGS&D rate contract were inclusive of excise duty and such excise duty was collected by appellant but was not credited to exchequer - Held that: - it was held that what is stated in the contract document for supply of the goods indicating that what will be the excise duty is immaterial and whether the provisions of Section 11D are invocable or not is to be examined of the basis of documents which are mentioned i .....

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II. Therefore, they are taken together for decision. 2. Brief facts of the case are that manufacturer appellant was engaged in manufacturing Kraft paper, Writing and Printing paper falling under Chapter sub Heading Nos.4804.90 and 4802.90 of Schedule to the Central Excise Tariff Act, 1985. On 28.11.2003 appellant informed the Jurisdictional Central Excise Authorities that they intended to avail exemption under Notification No. 49/2003-CE, dated 10.06.2003 and from 28 January, 2004 they actually .....

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all the inclusive of Government levies. After appellant started availing benefit of said Notification No. 49/2003 and clearing the goods without payment of Central Excise duty it appear to Revenue that there was no change in the rate at which goods were being sold by appellant under DGS&D rate contracts and therefore, it appeared to Revenue that the said goods cleared under DGS&D rate contract were inclusive of excise duty and such excise duty was collected by appellant but was not cred .....

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sions in reply to said show cause notice which was received by the Original Authority on 20.08.2009, wherein appellant contended after producing the text of Section 11D of Central Excise Act, 1944 that unless the amount representing duty of excise is shown separately in the invoices raised on the buyer and collected from the buyer the provisions of Section 11D cannot be invoked. They further stated the fact that price was inclusive of excise duty is also not relevant unless the amount of excise .....

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s of duty chargeable did not arise. The Original Authority did not appreciate the arguments put forth and confirmed the demand under Section 11D of Central Excise Act, 1944 and imposed equal penalty. Further, personal penalty of ₹ 10 lakhs was imposed on Shri Amit Gupta, Director of the Company. Aggrieved by the said order Manufacturer and Director are before this Tribunal. 3. Heard the Learned Counsel for appellants, he has submitted that show cause notice very clearly indicates that the .....

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ods as representing the excise duty then such excise duty collected from the purchaser of goods is required to be recovered and credited to exchequer under the provisions of said Section 11D. He has submitted that Revenue has accepted in the said show cause notice that goods were cleared at nil rate of duty under Notification No. 49/2003. Therefore, they were not a person who were liable to pay duty under Central Excise Act, 1944 and there was no evidence which indicated that any duty paying doc .....

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