9911796707
TMI Blog2012 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... on excisable goods - test to be applied is that of the "actual value of the duty payable" and, therefore, there is no merit in the argument advanced on behalf of the Assessee that the Explanation is restricted to the duty of excise. This principle can therefore, apply also to actual value of any other tax including TOT payable. Even without the explanation, the scheme of Section 4(4)(d)(ii) shows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 2. None present for the Appellant despite notice nor there is any request for adjournment. On earlier occasion also, the appeal was dismissed for non-Prosecution. In the circumstances, after hearing the learned A.R. for the Department, we take up the appeal for disposal. 3. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of HDPE/PP woven sacks. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability. In support of his contention, the learned A.R. placed reliance on the Tribunal's decision in the case of Bharat Roll Industry Pvt. Ltd. v. Commissioner of Central Excise, Haldia reported in 2008 (229) ELT 107 (Tri.-Kolkata) and the Hon'ble Supreme Court's decision in the case of Modipon Fibre Company v. Commissioner of Central Excise, Meerut reported in 2007 (218) ELT 8 (SC). 6. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Hon'ble Supreme Court in the case of Modipon Fibre Company (supra) held in Para 12 of the said order as follows:- Para 12. It is true that the explanation to Section 4(4)(d)(ii) only refers to the amount of duty of excise payable on excisable goods, however, as held by the Bombay High Court in the case of B.K. Paper Mills (supra), the Explanation expressly sets out what is implicit in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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