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M/s. Mukand Ltd Versus Commissioner of Central Excise, Belapur Commissionerate

2017 (12) TMI 273 - CESTAT MUMBAI

Refund of excess paid duty - value of scrap on which appellant have discharged excise duty - comparable price - Held that: - if the price of comparable goods is available, same can be applied to determine value - in the present case appellant have relied upon purchase invoice of scrap whereunder they purchased the scrap. However, at the same time department could not produce any material on record to reject such comparable price or to prove some different price of other comparable goods therefor .....

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vocate for the Appellants Shri. M.R. Melvin, Superintendent(A.R.) for the Respondent ORDER Per: Ramesh Nair The fact of the case is that appellant have got goods manufactured from the job worker for which they supplied the inputs i.e. Steel. After the job work certain waste and scrap arisen which was retained by the job worker, however appellant have paid the excise duty on the such scrap at the value of prime material of steel whereas excise duty should have been paid on the prevailing price of .....

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to the adjudicating authority. In the denovo adjudication once again refund was rejected which was upheld by the Commissioner(Appeals) therefore appellant are before us. 2. Shri. P.V. Patankar, Ld. Counsel for the appellant submits that as per the Tribunal remand order dated 28-6-2004 the only issue to be decided is correct valuation of scrap, therefore in principle refund is admissible. As regard the valuation of the scrap, appellant has adopted price of comparable goods i.e. scrap purchased by .....

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ed accordingly. He submits that since the scrap was not sold, the value has to be arrived at in terms of Rule 7 of Central Excise Valuation Rules, 1975 i.e. value should be determined accordingly to the best judgment principle. In the present case price of the scrap is based on the comparable goods therefore which is according to the Rule 7. 3. On the other hand, Shri. M.R. Melvin, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We ha .....

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sold is not substantiated. 5. The only dispute that remains, is as to, what could be the price that has to be adopted for the purpose of duty payment on scrap, which did not come back to the appellant's factory. Whereas the appellants claim that they have based their calculations with reference to the market prices of the scrap prevailing on the date of duty payment, no data is available before this Tribunal, to make any assessment of this claim. It was also pleaded by the appellants that th .....

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ng the appropriate value they propose to adopt. Accordingly. the orders or the lower authorities are set aside and the matter is remanded to Adjudicating authority for denovo consideration. The adjudicating authority shall finalize the matter within twelve weeks from the date of this order after providing suitable opportunities to the appellants to place proper evidence in support of their claim, after following the principle of natural justice. 7. The appeal is allowed by way of denovo remand t .....

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