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TMI Blog2017 (3) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1605 of 2009 - Final Order No. 51801/2017 - Dated:- 17-2-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri A.K. Prasad, Advocate for the appellant. Shri G.R. Singh, Authorized Representative (DR) for the Respondent. ORDER The appeal is against order dated 19/02/2009 of Commissioner of Central Excise (Adjudication), Delhi. The said order was passed in line with the direction of the Tribunal vide final order No. 195/2002-A dated 24/05/2002. The brief facts of the case are that the appellants are engaged in the manufacture of liquid chlorine and caustic soda flakes liable to Central Excise duty. The Revenue investigated a case against the appellant and initiated proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of M/s Punjab Alkalies (PACL) has been clearly recorded in the denovo order. When the required data from SFFI is not available, the option of following similar product manufactured and cleared by another unit has been specifically permitted by the Tribunal in their direction for denovo adjudication. 4. We have heard both the sides and perused the appeal records. The appellant are liable to duty on the excess amounts collected by them is not disputed. The appellants only prayer is that quantification of differential duty has not been arrived at properly in line with the direction of the Tribunal. In this connection, we note the observations made by the Tribunal while remanding the matter for re-computing the short levy, as below:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that in the absence of the prices of M/s SFFI, the weighted average assessable value based on the prices of M/s Punjab Alkalies Chemicals Ltd. should be used. Thus, there is no option but to go by the weighted average assessable value based on the prices of M/s Punjab Alkalies Chemicals Ltd. 6. It was further recorded by the Original Authority as below:- It is also incidentally found that though the weighted average price of M/s SFFI (M/s DCM) is not made available at this stage, even by going the lowest ex-factory price of chlorine cleared by M/s SFFI to CPW industries, as submitted by M/s LCAL vide their letter dated 14/01/1998, the short levy on chlorine works out to ₹ 1,45,37,202.87 (annexure 3). It is obvious t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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