9911796707
TMI Blog2013 (10) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... and there is no sale of goods involved of the material supplied by the NTPCL. The appellant has undertaken certain processes and returned the goods to NTPCL after collecting their conversion charges. The invoice raised clearly shows that no sales tax has been paid in these transactions. In other words, there is no sale transaction involved. Therefore, the contention of the ld. Counsel for the appellant that Rule 5 cannot be invoked ab initio is correct. In any case, the appellant has discharged excise duty liability on a price which is equal to or higher than that arrived under the Ujagar Prints formula and this is not disputed. If that be so, the appellant has discharged the duty liability correctly. - Decided in favour of assessee. - E/3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be deducted was only the actual cost of transportation and not equalized freight @ ₹ 600/- per MT. Accordingly, a differential duty of ₹ 40,673/- was confirmed against the appellant along with interest thereon and also imposing equivalent amount of penalty under Section 11AC of the Central Excise Act, 1944, apart from a penalty of ₹ 25,000/- under Rule 173Q of the erstwhile Central Excise Rules, 1944 and Rule 25 of the erstwhile Central Excise Rules (No. 2), 2001 and Rule 25 of the Central Excise Rules, 2002 read with Section 38A of the Central Excise Act, 1944 as they stood at the relevant time. 3. On appeal, the lower appellate authority upheld the order of the assessing authority and rejected the appeal and hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the demands are sustainable in law. 6. We have carefully considered the submissions made by both the sides. 6.1 Rule 5 of the Central Excise Valuation Rules, as stood at the relevant time reads as follows : Where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of Section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable goods shall be deemed to be the transaction value, excluding the actual cost of transportation from the place of removal up to the place of delivery of such excisable goods provided the cost of transportation is charged to the buyer in addition to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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