TMI Blog2017 (11) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided against appellant. - E/35/2004-DB - Final Order No. 22192/2017 - Dated:- 22-9-2017 - Shri S.S Garg, Judicial Member and Shri Ashok K. Arya, Technical Member Shri Veeragowda, Consultant - For the Appellant Shri N. Jagadish, Superintendent (AR) - For the Respondent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dt. 30/09/2003 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-original as far as duty confirmation is concerned and dropped the penalty as the Commissioner(Appeals) found that the appellant is a PSU and having no intention to evade. The Commissioner(Appeals) has also upheld the demand of interest under Section 11AB which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On these allegations, a show-cause notice dt. 08/03/2002 was issued demanding the differential duty amounting to ₹ 2,50,710/- under the proviso to Section 11A of the Central Excise Act, 1944 and for appropriation of the same paid by the appellant along with demand for interest and for imposition of penalty. After following the due process of law, the original authority confirmed the demand and also imposed equal penalty under Section 11AC. Aggrieved by the said order, appellant filed appeal before the Commissioner who upheld the confirmation of duty along with interest but dropped the penalty. Hence the present appeal. 3. Heard Shri Veeragowda, learned consultant for the appellant and Shri N. Jagdish, Superintendent(AR) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenable. 5. Learned AR for the Revenue defended the impugned order by submitted that the Commissioner(Appeals) has decided the case on the basis of the decision passed by the Tribunal in the appellant s own case which is reported as HMT Ltd. Vs. CCE [1989(41) ELT 602 (Tri.)] wherein identical issue was involved and the Larger Bench of the Tribunal has held as under:- A resort to the valuation Rules can be had only when the normal price of the goods is not ascertainable for the reason that such goods are not sold or for any other reason. The said goods as are captively consumed are sold in the open market. The price at which these goods are sold by the appellants satisfy all the parameters of the normal price as are set out under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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