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2010 (1) TMI 1078

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..... ppeals) No. 497/KKG/RTK/2007, dated 12-12-2007. 2. Heard both sides. 3.1 The relevant facts are that the appellant, a manufacturer of Horlicks transferred the Horlicks in bulk condition on payment of duty to various packing stations of the appellant for captive consumption. At the time of clearance of the bulk Horlicks, they were paying duty on the basis of provisional assessment based on cost .....

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..... ir CAS-4 statement submitted to the Department for finalisation of the provisional assessment. On this being pointed out, the appellant paid differential duty amounting to Rs. 4,44,956/-. The show cause notice dated 17-5-07 was issued proposing confirmation of the duty and interest and proposing penalty under Section 11AC. 3.3 The original authority vide order dated 26-7-07 confirmed the demand .....

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..... harges into account. This is a case of misunderstanding on how the cost construction method should be adopted. The Commissioner (Appeals) has merely stated that, but for the Department pointing out, this mistake could have gone unnoticed. This alone cannot constitute existence of ingredients for invoking Section 11AC. 5. Learned DR reiterates the finding of the Commissioner (Appeals). 6. I hav .....

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..... d Advocate that whatever duty was paid by the appellant on the bulk Horlicks was available as credit to the packing stations deserves to be noted. The plea that it was an unintended omission in not including the inward freight on the empty drums deserves to be accepted. 7. In view of the above, I do not find any ingredients for invoking the provision of Section 11AC. In view of the above, the ap .....

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