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TMI Blog2018 (12) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... production arrived at by the department is also not as per CAS-4 Standard - thus, neither of the assessments is made as per the prescribed standard. The allegation of the department is that the appellant has inflated the assessable value, paid more duty than required and availed extra amount by way of refund available to them under Notification No.32/99 - extended period of limitation - Held that:- There is a record of price list having been filed under the then Rule 173C of the Central Excise Rule, 1994 on 28th June, 2001. Further, it is on record that the cost of production has also been intimated to the Jurisdictional Superintendent on 01.03.2002 alongwith cost sheet. In view of the above, the departmental authorities were very much ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Clearances were made from Unit I and Unit-II to appellan s three other Units situated in Guwahati, Baddi (Himachal Pradesh) and Noida (Uttar Pradesh). Since these clearances were made to sister concerns, the valuation to be adopted for payment of excise duty was done in terms of Rule-8 of the Central Excise Valuation Rules which provides that the assessable value is to be determined @115%/110% of the cost of production. The duty so paid is availed as cenvat credit by the receiving units. 3. The appellant adopted the cost of production as ₹ 389.99 per Kg. (resulting in assessable value of ₹ 448.5 per Kg.). It is pertinent to record that the cost sheet/pricing as above, was intimated to the jurisdictional Central Excise Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corp Protection Pvt. Ltd. vs. CCE Jammu [ Final Order No.A/631197/2018-EX(DB) dt. 27.08.2018] d) Nirlon Ltd. vs. CCE, Mumbai [2015(320) ELT 22 (SC)] e) M/s. Mahindra Mahindra Ltd. vs. CCE Mumbai-IV [2017(5) TMI 43-CESTAT Mumbai] ii) The appellant has been claiming refunds periodically as entitled under Area Based Exemption Notification. These refunds have been sanctioned by way of Quasi Judicial Order passed by the Jurisdictional AC/DC. None of these refund orders have been reviewed and hence have achieved finality. Without reviewing the refund orders no proceedings can be initiated under Section 11A for recovery of refunded amounts. In this connection he specifically relied on the decision of the Hon ble High Court of Gauhati in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wnstream unit availed cenvat credit. The provisions of Section 11A can be invoked for demand of any amount paid as duty. iii) He refuted the submission made on behalf of the appellant that the situation is Revenue neutral. iv) He also refuted the ground of limitation with the argument that the appellant has suppressed material facts by not giving sufficient information voluntarily to the Departmental Authorities. In the declarations filed by the appellant under Rule 173C on 28.06.2001, they had only declared the assessable value of unbranded Pan Masala. Since they have failed to give all the details specified in CBEC Circular No.29/29/94-CX, dated 21.03.1994, the allegation of suppression is to be sustained. v) They also relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.32/99 (supra). The demands in this regard have also been made under the extended period of limitation under proviso to Section 11A, by alleging suppression of facts. Appellant has pointed out that they have been periodically filing declarations before the departmental authorities indicating the prices of unbranded Pan Masala proposed to be adopted for payment of duty. There is a record of price list having been filed under the then Rule 173C of the Central Excise Rule, 1994 on 28th June, 2001. Further, it is on record that the cost of production has also been intimated to the Jurisdictional Superintendent on 01.03.2002 alongwith cost sheet. In view of the above, the departmental authorities were very much aware of the fact that unbran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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