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TMI Blog2006 (9) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : M. Veeraiyan, Member (T)]. Heard both sides. This is an appeal against the Order of the Commissioner of Central Excise. By his Order No. 71/Ch. 72/Commissioner/CE/Cal-IV/Adjn/2000, dated 3-12-2000. The Commissioner has confirmed the demand of duty of Rs. 30,03,576.00 (Rupees thirty lakh three thousand five hundred and seventy-six) and imposed an equal amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identical goods sold by their Dankuni Unit to some other customers and the duty demand was confirmed subsequently by the Order mentioned above. 2.3 The appellants contended that whatever duty paid by them by their Dankuni factory, was eligible to be taken as MODVAT Credit during the relevant period. They were under a bona fide belief that the duty was payable on the cost of production plus profi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 1989 (43) E.L.T. 195 (S.C.), in which case the observations of the Honourable Supreme Court, are reproduced below :- ..........As mentioned hereinbefore, mere failure or negligence on the part of the producer or manufacturer either not to take out a licence in case where there was scope for doubt as to whether licence was required to be taken out or where there was scope for doubt whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of transfer of goods from one Unit to another. Even if the valuation was adopted on the lower side at the time of clearance from the Dankuni factory, it does not lead to any gain to the company. The revenue-neutrality is clearly established. This is not a case where non-filing of the declaration under Section 173C can be attributed to any intention to evade payment of excise duty. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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