TMI Blog2019 (7) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... ons on the part of the appellant. Further, we find that the appellant has cleared their goods to Registered manufacturer with the Department. Whatever duty the appellant would have paid additional would have been available as cenvat credit to those manufacturers. Thus, situation is also revenue neutral in the facts and circumstances. The extended period of limitation is not available to the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d procedure under Rule 3 (4A) of the Cenvat Credit Rules read with Notification No.214/2008-CE, the appellant also received Black Metal Components from some of their customers for galvanization work on challans without following the prescribed job work procedure. The appellant after completing the job work, charged galvanization charges in their bills and also paid the excise duty on such galvaniz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved, the appellant preferred appeal before the ld. Commissioner (Appeals), who was pleased to dismiss the appeal. 7. Being aggrieved, the appellant is before this Tribunal. 8. Ld. Counsel for the appellant states that in view of the admitted facts no case of any suppression or mis-representation or contravention of the provisions on the part of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Accurate Chemicals Industries Vs. CCE, Noida 2014 (300) ELT 451(Tribunal-Delhi, wherein under similar circumstances, where the assessee were transferring the goods to their parent unit and Revenue found that the same was transferred at lower than the cost as per Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods).This Tribunal held that there was no case of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the facts and circumstances, there is no case of any mis-representation or deliberate suppression or contravention of the provisions on the part of the appellant. Further, we find that the appellant has cleared their goods to Registered manufacturer with the Department. Whatever duty the appellant would have paid additional would have been available as cenvat credit to those manufacturers. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
