TMI Blog2018 (8) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... ht and insurance charges ought to have had been excluded and refund was to be made without computing therein the aforesaid charges. Held that:- The duty of excise or additional duty of excise, as the case may be, would be leviable in respect of goods manufactured within the notified area. The expression ‘leviable’ is the determinant factor for the purpose of deciding what would be the claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, Kolkata (CESTAT) confirming the stand of the Revenue that for the purpose of applying the exemption provisions contained in notification no.32/99-C.E. dated 08.07.1999, excise duty is to be levied on the value of goods at the removal point and not at the point of delivery. The latter in this case is the consumers entry point and the former is the factory exit of the manufacturer. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise authority, however, is that for the purpose of valuation of goods, freight and insurance charges ought to have had been excluded and refund was to be made without computing therein the aforesaid charges. On that basis, show cause notice was issued charging the appellant with overvaluation and mis-declaration. The first adjudicating authority held :- In view of the above I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding of the Commissioner. The questions suggested for admission of appeal by the appellant are primarily on determination of the point at which excise duty ought to be levied. We do not find any error in the findings of the adjudicating authority and the First Appellate Authority on this point. In course of submissions, learned Counsel for the Appellant sought to make out a fresh case befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise authorities have appropriated as duty sums beyond what is leviable according to the appellant, the appellant would be entitled to refund of the same through the regular channel of refund under the law. In such a situation, the refund claimed under the notification may be treated as refund claimed under Section 11B of the Central Excise Act, 1944. The appeal and the application shall stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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