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TMI Blog2017 (8) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... availed CENVAT wrongly - Held that: - the appellant has produced the evidence wherein the rejected goods has been cleared on payment of duty after rectifying the defects, no contrary evidence has been produced by the revenue - demand set aside. Valuation - It was alleged that as the appellant has cleared goods to their related persons at lower price, therefore, they required to pay duty of defe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashok Jindal The appellant is in appeal against the impugned order wherein various demands have been confirmed against the appellant. 2. The brief facts of the case are that the appellant is a manufacturer of Malt and Malt Extract and clearing the same on payment of duty. In some case, defective goods have been returned by the buyers at which the appellant availed Cenvat credit in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at lower price, therefore, they required to pay duty of deferential value. It was also alleged in the show cause notice, the appellant is required to pay interest on supplementary invoices, the matter was adjudicated and demands of all the grounds were confirmed along with and penalties were also imposed. Aggrieved from the said order, appellant is before us. 3. Heard the parties, 4. Consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant is clearing goods to related persons fact as well as to the other buyers on different prices. Therefore, the appellant is required to pay duty on the goods cleared to the related persons at the value on which the goods have been cleared to buyers. In that circumstance, the demand of ₹ 2,85,123/- is confirmed along with interest, as appellant has already paid a sum of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds interest on supplementary invoices or not? 7. in result, the following order is pass. a) the demand of ₹ 46,34,733/- is set aside. b) the demand of ₹ 2,85,123/- is confirmed along with interest and penalty equivalent to duty is confirmed. c) the matter is remanded to ascertain the fact whether the intent on supplementary invoice has been paid on not? With these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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