Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (9) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2013 (9) TMI 907 - HC - Central Excise


Issues:
1. Whether the Tribunal correctly restricted the demand to correspond to the production of final products possible from unaccounted inputs?
2. Whether the Tribunal correctly admitted the veracity of an affidavit filed by a third party?
3. Whether the Tribunal correctly allowed the benefit of cum-duty price?

Analysis:

Issue 1:
The appeal arose from an order by the Customs, Excise and Service Tax Appellate Tribunal, where the Tribunal found the assessee received raw-material without paying duty and restricted the duty amount based on the production of final products possible from unaccounted inputs. The Tribunal granted benefit for furnace oil and process loss. The Revenue raised a question regarding the correctness of this restriction. The High Court held that since the Tribunal based its decision on the show cause notice served by the Revenue, the question raised by the Revenue was a question of fact and did not require consideration.

Issue 2:
The second question raised was about the admission of the veracity of an affidavit filed by a third party. The High Court noted that the Tribunal modified the demand based on raw-material received by the assessee as per specific documents and not on the affidavit of the third party. Therefore, the High Court concluded that this question did not require consideration as the veracity of the affidavit was not the basis of the Tribunal's decision.

Issue 3:
Regarding the third question raised, the Tribunal found that the assessable values were not correctly calculated, and the assessee argued for the cum-duty price to be considered. The Tribunal determined the assessable value based on a uniform rate of duty at 16%. The High Court upheld the Tribunal's decision, stating that it was not a case of splitting consideration but a wrong application of assessable value. The High Court found the Tribunal's findings to be based on a proper appreciation of facts and did not raise any substantial question of law for consideration.

In conclusion, the High Court dismissed the appeal, affirming the Tribunal's decision on all issues raised by both the Revenue and the assessee.

 

 

 

 

Quick Updates:Latest Updates