9911796707
TMI Blog2014 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... Vide the impugned order, the learned adjudicating authority has confirmed a duty demand of Rs. 13,21,25,414/- against M/s. Forever Living Products (India) Pvt. Ltd. for the period September, 2007 to March, 2011 and Rs. 12,53,04,176 against M/s. Forever Living Imports (India) Pvt. Ltd. for the period 07/04/2011 to 06/05/2012 along with interest thereon. He has also imposed equivalent amount of penalties on the appellants apart from confiscating the goods valued at Rs. 37,05,89,916/- seized under panchanama dated 05/09/2012 which was released provisionally and he imposed a redemption fine of Rs. 3,75,00,000/-. He has also imposed penalty of Rs. 25 lakhs on Shri Pravin Agarwal, Head - Finance of M/s Forever Living Products (India) Pvt. Ltd. un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no procedure prescribed by the Customs authorities. 3.2 The learned Counsel further submits that the appellant had urged this fact of discharging CVD on MRP basis before the adjudicating authority and had argued that the entire exercise is revenue neutral. However, this contention of the appellant was not at all considered by the adjudicating authority. Therefore, he pleads that stay be granted and the matter remanded for verification of the fact that the MRP on which CVD duty liability is discharged is the same on which excise duty is being demanded now. 4. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, reiterates the findings of the adjudicating authority. He submits that the appellant did not fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, even if there was a variation in the MRP declared to the Customs and the MRP on which excise duty liability is being demanded. In these circumstances, we are of the view that the matter has to go back to the adjudicating authority for verification of the fact whether MRP on which CVD liability has been discharged and the MRP on which excise duty is being demanded are one and the same. If they are found to be same, the question of demand of any excise duty liability would not arise at all. The appellants are directed to furnish before the adjudicating authority all the evidences by way of Bills of Entry and other documentary evidences in support of their contention that they have discharged CVD liability on the same MRP on which excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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