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TMI Blog2017 (5) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... Department issued various show cause notices inter alia alleging non-accountal of AM Blankets, various cut-pieces and end-pieces which emerged in the course of manufacture, unaccounted production and clearance by unit. Department also alleged that from 1998-99 and continuously thereafter assessee had deliberately undervalued AM blankets in their invoices for all the accounted clearances. The SCNs issued inter alia proposed demand of differential duty of ₹ 1,82,08,410/- with interest liability thereof, confiscation of goods seized and imposition of penalties under various provisions. These proposals were confirmed in the first round of adjudication by the Commissioner vide order dt. 06.10.2003. On appeal by the assessee, Tribunal v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has merely relied on the assessee s version without giving proper findings as to why he has not taken cognizance of the evidence. 6. None present for the respondent-assessee. 7.1 After going through the records of case, what comes to the fore is that the Commissioner in de novo adjudication has followed the directions of Tribunal in the order of remand dt. 20.1.2004. He has taken into consideration the submissions of respondent-assessee that they would be entitled to benefit of Board's Circular No.618/9/2002-CX dt. 13.02.2002 clarifying that when goods are not allowed to be sold, the rate of duty applicable is under main Section 3 of Central Excise Act, 1944 and not under proviso to Section 3 (1) bid. However, adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e will be subject to charging of cum duty price as the Department has not alleged in SCN that assessee has collected any payment over and above total amount indicated in the price list. Most of the figures are co relatable to payment received in the loose slips found in seized records. Therefore the price be treated as cum duty price and the same is liable to be deducted on account of excise duty amount. Assessee relied on Hon'ble Supreme Court's decision in Sri Chakra Tyres case and Board circular No.803/36/2004-Cx. DT. 27-12-2004 reported in 2005 (179) ELT T-11. The said circular also reads that Review petition of the Dept. against Maruti Udyog Ltd. case has been dismissed and Board has accepted the Apex Court judgement. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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