2016 (12) TMI 785

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..... n the case of Dagger Die Cutting Vs Commissioner of Central Excise, Chennai-II [2010 (4) TMI 304 - MADRAS HIGH COURT] - We don't find anything different in facts of both the cases i.e., case before this Tribunal and the reported judgment in the case of Dagger Die Cutting - It appears that the show cause notice dated 19.05.2000 gave rise to the proceeding of 1995-2000 which is similar to the allega .....

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..... ll verify whether the duty in the normal circumstances is paid or not i.e., under section 4(1)(a) of the Central Excise Act, 1944. To make it clear that what that is normally payable is to be realized and there is no difference to such proposition of law - Learned counsel prays that consequential relief, if any, may be admissible in accordance with law. Such prayer is allowed.
Shri D.N. Panda, .....

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..... ent to attract the third proviso to section 4 of the Central Excise Act, 1944. In absence of Relevant materials, Revenue could not prove that there was mutuality of interest between the parties. The allegation of Revenue could not sustain in absence of any cogent evidence. In para 60 of the order, Hon'ble High Court did not find anything to hold that the appellant had interest directly or indi .....

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..... ts and circumstances of the matter before Hon'ble High Court and the present case is different. Therefore, there should not be similar order passed. 4. Heard both sides and perused the records. 5. We don't find anything different in facts of both the cases i.e., case before this Tribunal and the reported judgment in the case of Dagger Die Cutting Vs Commissioner of Central Excise, Chenna .....

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..... ned to the principles of normal valuation in absence of any related party transaction. 7. At this stage, learned departmental representative says that the adjudicating authority shall verify whether the duty in the normal circumstances is paid or not i.e., under section 4(1)(a) of the Central Excise Act, 1944. To make it clear that what that is normally payable is to be realized and there is no d .....

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