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2005 (5) TMI 377 - AT - Central Excise
Issues: Duty demand for art work not paid by the appellant for the period 1998-99 to 2000-01.
In this case, the appellant, a manufacturer of packaging tubes containing printed art work, faced a duty demand of Rs. 7,92,858 for the period 1998-99 to 2000-01. The appellant argued that the charge for art work was recorded in their books of account, indicating no suppression of facts. However, the tribunal found that the value of art work was includible for duty payment, and the appellant's argument regarding Revenue authorities' knowledge was dismissed. The tribunal highlighted that statutory audits by Central Excise authorities do not cover private books of account, just excise documents. Consequently, the extended period for duty demand was justified. The tribunal directed the appellant to deposit the duty amount within eight weeks, with the penalty pre-deposit requirement waived upon deposit. Compliance was to be reported on a specified date. This judgment primarily deals with the duty demand concerning the art work charges by the appellant for packaging tubes. The tribunal emphasized that the value of art work was indeed includible for duty payment, rejecting the appellant's argument based on the recording of charges in their books of account. The tribunal clarified that the audit certificates periodically signed by Central Excise authorities did not cover private books of account, reinforcing the validity of invoking the extended period for duty demand. The appellant's contention that Revenue authorities were aware of the facts due to the charges being recorded in their books of account was dismissed by the tribunal. The tribunal pointed out that statutory audits by Central Excise authorities focused on excise documents and not private books of account, thereby justifying the extended period for duty demand. The tribunal concluded that there was no basis to grant a stay regarding the duty demand, instructing the appellant to deposit the specified amount within a set timeframe. Compliance reporting was set for a specific date to monitor adherence to the tribunal's directive.
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