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TMI Blog2012 (12) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... demanding differential duty of Rs.1,35,718/- and interest thereon and also proposing a penalty as respondent should have paid duty on assessable value estimated at 115% of the cost of production of the goods - held that:- As respondent has paid an amount of Rs.1,59,900/- as differential duty on the waste and scrap in question after the impugned order was passed - respondent further submits thus w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture. Such clearances were made on payment of duty on assessable value of Rs.3/- per kg. According to the Department, the respondent should have paid duty on assessable value estimated at 115% of the cost of production of the goods under Rules 8 and 9 of the Central Excise Valuation (Determination of Prices of Excisable Goods) Rules, 2000 read with Section 4(1)(b) of the Central Excise Act. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the respondent has paid an amount of Rs.1,59,900/- as differential duty on the waste and scrap in question. Apparently this payment was made after the impugned order was passed. After stating these facts, the respondent further submits thus without verifying any of these facts the department now has gone on appeal demanding a lower amount than what is accepted by the appellants . In answe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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