2017 (3) TMI 1743

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..... espondent ORDER Per: D.N. Panda, None present for the respondent. 2. Revenue has come in appeal. The matter is on the Board from 09.12.2016. On some pretext or other adjournment has been sought. Notices were sent to the respondent. In the absence of the respondent to pursue the appeal against it, Revenue is prejudiced. Therefore notice was issued to show cause as to the reason why Revenues .....

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..... ified to determine assessable value of the goods adopting price prevailed at the consignment depot, the assessable value ought to have been determined on that basis. Respondent was suppressing assessable value for payment of duty. Such situation was before the Hon'ble High Court of Madras in the case of the same respondent as reported in 2014 (306) ELT 130 (Mad.). The Hon'ble High Court held that .....

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..... Central Excise Act, as the word suggest, is punishment for an act of deliberate deception by the assessee with the intent to evade duty by adopting any of the means mentioned in the Section. Therefore, the contention of the appellant that the duty was paid prior to issuance of show cause notice does not in any manner advance its case. The question that has to be considered is whether there is int .....

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..... declared in the invoices that the removals specified in the notice are towards consignment agents, the responsibility of paying differential duty lies with the noticee. The Original Authority further pointed out that when the appellant was conscious of the notional value for sale towards consignment agent, the responsibility of paying differential duty is rest on the appellant. More so, when they .....

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..... spondent was in practice of paying duty on higher value and evading when there was no investigation and undervalued the goods, is liable to penalty. Accordingly it is not entitled to concession in penalty as has been held by the Hon'ble High Court for which Revenue appeal is allowed. Order of the Ld. Commissioner (Appeals) granting concession in penalty is set aside and penalty levied in adjudicat .....

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