TMI Blog2018 (11) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... CIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri G. Guha, Asstt. Commr. (AR) for the Revenue Shri K. K. Acharya, Adv. for the Appellant (s) ORDER Per Bench : The present two appeals are filed against the Order-in-Appeal No.78/CE/B-I/2009 dated 07.08.2009. These appeals are cross appeals filed by the Revenue as well as assessee. 2. Brief facts of the case are that the assessee is a 100% EOU, who is a manufacturer of pig iron and scrap thereof. These goods are removed in part for sale in Domestic Tariff Area (DTA) on payment of duty in terms of Proviso to Section 3 (1) of the Central Excise Act, 1944. The goods are sold as per the contract with the buyers in which the goods are to be delivered at nearby railwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 dated 31.08.2017. However, he submits that all the arguments advanced were not duly noted in the order and hence, he reiterated the same. He relied on the decision of the Hon ble Supreme Court in the case of Garden Silk Mills Ltd. Vs. Union of India reported in 1999 (113) ELT 358 (S.C.), in which the Apex Court held that the value of goods is deemed to be the price at which such goods are ordinarily sold or offered for sale, for delivery at the time and place of importation in the course of international trade. Further, he relied on the decision of the Tribunal in the case of Sarla Performance Fibers Ltd. Vs. CCEx., Vapi reported in 2010 (253) ELT 203 (Tribunal), wherein the view taken is that the Customs duty payable on imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied (1) There shall be levied and collected in such manner as may be prescribed, - (a) (b) .. (ii) by a hundred per cent. export-oriented undertaking and brought to any other place in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for costs and services, including commissions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, insurance, loading, unloading and handling charges to the extent and in the manner specified in the rules made in this behalf : Provided further that the rules made in this behalf may provide for,- (i) the circumstances in which the buyer and the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole consideration for the sale or in any other case; (iii) the manner of acceptance or rejection of value declared by the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he place where sale takes place, but it is seen from the impugned order that the ld.Commissioner (Appeals) has taken a view that the calculation for Education Cess has not been correctly made by the original authority, He has granted relief for the mode of calculation of Education Cess by following the Ministry of Finance s Clarification No.D.O.F.34/3/2004-TRU dated 08.07.2004. Revenue has challenged such findings of the ld.Commissioner (Appeals). But we find after going through the calculation that the finding of the ld.Commissioner (Appeals) granting relief in the said calculation on the Education Cess, has been rightly made. Consequently, we find no merit in the appeal filed by the Revenue. Accordingly, the same is rejected. 8. By fol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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