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TMI Blog2013 (8) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate made above and the decisions cited by the AR – Decided against assesse. - Appeal No. C/299/2011 - - - Dated:- 17-2-2012 - Mr. B.S.V. Murthy, J. For the Appellant: Mr. Raghavendra, Advocate For the Respondent: Mr Jagadish, Suptd. (AR), JUDGEMENT Per: B.S.V. Murthy :- Appellant is a proprietary concern engaged in the manufacture of Malt Proteins in their factory at Bangalore. They imported 42,000 kgs of Glucidex IT-12. Value declared by them was not accepted and enhanced by the Customs authorities and appellant/assessee paid duty on the above enhanced value under protest. Thereafter the assessment became a subject matter of dispute and finally the appellant succeeded in getting the value declared by them a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elies upon the decisions of the Tribunal in the case of Philips Electronics India Ltd. Vs. CCE, Pune 2010 (257) E.L.T 257 (Tri.-Mum.), the decision of the Hon ble High Court of Madras in the case of CC, Chennai Vs. BPL Ltd. 2010 (259) E.L.T. 526 (Mad.), the decision of the Tribunal in the case of SRF Ltd. Vs. CC, Chennai 2006 (193) E.L.T. 186 (Tri.-LB) and the decision of the Tribunal in the case of Interach Building Products (P) Ltd. Vs. CCE, Ghaziabad 2005 (184) E.L.T. 154 (Tri.-Del.). The decision in the case of Interach Building Products (P) Ltd. was challenged before the Hon ble Supreme Court and the Hon ble Supreme Court dismissed the Civil Appeal filed by the party. 3. I have considered the submissions made by both the sides. The C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93/07/CD dt. 29.02.2008. As per the above said order the claims of refund works out to Rs. 2,51,639/-. The same was clubbed under Central Excise paid during the relevant year. Hence this has not been passed on to the Consumers, but debited to the Profit Loss of the Company on refund the same shall be offered for taxes. For Ranga Co. Chartered Accountants Place: Bangalore Partner Date: 25.11.2009 (K. SIVAGURU PRASAD RAO) Mem. No. 028115 It may be seen that to come to the conclusion that for working of the cost of the product for which the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal on the ground that this was a finding of fact and it is settled law that as far as finding of facts arose, the decision of the Tribunal is final. On the other hand the decisions cited by the learned AR have taken mere assertion that there was no change in the price before importation and after importation and a production of a CA certificate is not enough. Something more is required. Much more is missing in this case as we see from the analysis of the CA certificate made above and the decisions cited by the learned AR. The above discussion would show that the decision of the Tribunal and the Hon ble High Court of Madras are against the appellant and the observations made by me also show that appellant has not been able to show that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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