TMI Blog2019 (5) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... orded in the books of M/s V K Industries and Harsh Enterprise and the same was endorsed by the partners and proprietor of the manufacturing unit by giving confessional statements, therefore, the demand in principle confirmed by the lower authority is legal and correct. Benefit of Cum-duty price - the lower authority has rejected the plea of appellant only on the ground that appellant have suppressed the fact - HELD THAT:- The findings of the lower authority is not convincing for the reason that even in case of clandestine removal, for computing the demand, the cum duty benefit has to be extended to the assessee, accordingly, the demand needs to be re-computed by considering the price as cum duty. Matter remanded to the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has exceeded in the case of M/s dhara Engineering Works and Riya Industries, accordingly, the demand of duty on the exceeded clearance value was confirmed and penalty were imposed on various persons. 2. Sh. N.K. Oza Ld. Counsel appearing on behalf of the appellant submits that show cause notices were not issued to V K Industries and Harsh Enterprise, therefore, the entire case of the department does not sustain. He further submits that both the concerns M/s V K Industries and Harsh Enterprise were engaged in independent trading of the goods, therefore, sales proceeding towards the trading should not be considered as value of goods manufactured by M/s Dhara Engineering Works and Riya Industries. He also submits that the cum-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s V K Industries and Harsh Enterprise, therefore, the sale value shown in the books of M/s V K Industries and Harsh Enterprise is liable to be clubbed with the value of manufacturing sale of M/s Dhara Engineering Works, Riya Industries and N K Engineering. In case of N K Engineering, even after inclusion of total sale value, it remains below ₹ 1 crore, therefore, no demand was raised. As regard M/s Dhara Engineering Works and Riya Industries, the value has been exceeded the exemption limit of ₹ 1 crore, therefore, the same is liable for duty. As regard, Ld. Counsel s Submission that M/s V K Industries and Harsh Enterprise have also carried out the trading activity independent to sale of the goods manufactured by M/s Dhara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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