Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (1) TMI 60

recorded in weighment slips was gross weight, whereas the weight reflected in gate passes was net weight. The Central Excise duty is to be paid on net weight because the purchaser of the goods has paid for goods which are covered by net weight and the demand is not confirmed on the basis of net weight. The demand is confirmed on the basis of gross weight, therefore, the said confirmation is not sustainable - confirmation of demand of ₹ 64,000/- along with equal penalty is set aside. - Demand of around ₹ 16 lakhs of Central Excise duty - discrepancies in the weight reflected in clearances shown in RG-1 Register and the clearances arrived at on the basis of packing material utilized as reflected in Bag Register - Held that:- D .....

X X X X X X X

Full Text of the Document

X X X X X X X

allegations of clandestine removal and raising demand of Central Excise duty of around ₹ 20 lakhs. The said demand was on account of following issues :- (a.) The discrepancies between the quantities cleared reflected in the gate passes and weighment slips. (b.) The discrepancies between the quantity of goods cleared as per RG-1 Register and the number of bags utilized on clearance of the said goods. (c.) The discrepancies in the quantity recorded in GRs and gate-passes. (d.) The allegations that in the garb of inputs namely Raw Petroleum Coke, finished goods namely Calcined Petroleum Coke were cleared by debiting cenvat credit availed. (e.) when the inputs were cleared as such the cenvat credit availed was debited, whereas, as per va .....

X X X X X X X

Full Text of the Document

X X X X X X X

equal penalties, the appellant is before this Tribunal. 2. Heard the parties and considered submissions. 3. After careful consideration of the submissions and on perusal of record, I note that the issue at (a) above for which demand of Central Excise duty of around 64 thousand was confirmed was in respect of quantity recorded in gate-passes and quantity reflected in weighment slips. The entire discussion in the impugned order is about how many percent weighment in weighment slips is higher than the weigh reflected in gate-passes. It is admitted fact on record that weight recorded in weighment slips was gross weight, whereas the weight reflected in gate passes was net weight. I find that Central Excise duty is to be paid on net weight becau .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||