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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 ..... manufacture of liquid chlorine and caustic soda flakes liable to Central Excise duty. The Revenue investigated a case against the appellant and initiated proceedings for demanding differential duty on the extra amount collected in cash from the buyers over and above the invoice value. The demand was covering the period April 1995 to August 1996. The case was adjudicated by the Commissioner vide order dated 08/12/1998. He confirmed a total duty demand of Rs. 1,45,61,753/-. On appeal by the assessee, the Tribunal upheld the charge of under valuation. However, the matter was remanded for quantification of differential duty based on comparable value of similar products manufactured and cleared by others. The present impugned order is consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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:- "Thus, after considering the evidence on record and the submissions of both sides in detail, we are of the view that the short levy amount is required to be worked out afresh adopting the assessable value of SFFI as the basis. If by any chance, for a given period SFFI assessable values are not available, computation may be done based on the assessable value of Punjab Alkalies. In either case, computation should be on the basis of assessable value worked out on weighted average basis". 5. Keeping the above direction in mind, the Original Authority adjudicated the matter and observed as b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted by M/s LCAL vide their letter dated 14/01/1998, the short levy on chlorine works out to Rs. 1,45,37,202.87 (annexure 3). It is obvious that the short levy on the basis of weighted average price of M/s SFFI (if could be made available) would only be more then the amount worked out on the basis of lowest price. The total differential duty going by this method would be Rs. 1,48,15,002.87/- (Rs. 1,45,37,202.87 for chlorine + Rs. 2,77,800/- for caustic soda) which is also on higher side as compared to demand raised in the SCN". 7. On careful consideration of the facts of the case and the adjudication in terms of direction issued by the Tribunal, we find no infirmity in the said findings of the Original Authority. The differential duty has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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