2009 (1) TMI 556

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..... duty now being demanded from the appellant. Revenue neutrality - Held that: - It is the appellant’s contention that the duty paid on the branded goods is much more than the duty now being demanded and would neutralize the entire demand, and is required to be verified - the matter is remanded to original adjudicating authority. Appeal allowed by way of remand. - E/444/2008 and E/1012/2005 .....

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..... while arriving at the total clearances in a financial year. When the same is taken into consideration, total clearances exceeded and the appellants are liable to pay the duty on the same. 3. Learned advocate has assailed the impugned orders on limitation as also on merit. As regards limitation, he submits that the reasoning adopted by Commissioner that the appellants has suppressed the fact tha .....

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..... e adjusted against the duty now being demanded from the appellant. 4. By following the ratio of above decision, we agree with the learned advocate. Admittedly, the branded goods have been cleared on payment of duty, which according to Revenue should not have the paid duty. As such, duty already paid on such branded goods is required to be adjusted against the duty now being demanded from the app .....

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