9911796707
TMI Blog2019 (4) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The duty paid by the appellant is availed entirely as Cenvat Credit by the receiving unit. Under these circumstances, it cannot be said that the appellant indulged in conscious under-valuation with a view to evade Central Excise Duty. The demand raised in the impugned order on empty containers is not maintainable - appeal allowed - decided in favor of appellant. - Appeal No. E/499/2009 - ORDER NO. FO/77238/2018 - Dated:- 20-12-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Smt. Shilpi Bajoria, CA for the Appellant Shri S. S. Chattopadhyay, Suptd. (A. R.) for the Revenue ORDER PER BENCH The present appeal is against the Order-in-Appeal No. 37/RAN/2009 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... worked out on the above two issues was demanded from the assessee and the same was ordered to be paid by both the authorities below. This demand is under challenge in the present proceedings. 2. The appellant is represented by Smt. Shilpi Bajoria, Ld. CA and Revenue by Shri S. S. Chattopadhyay, Ld. DR. 3. The arguments advanced on behalf of the appellant by the Ld. CA are summarized below:- (i) On the issue of handling charges, she submitted that the goods were under MRP assessment under Section 4A. In respect of those Commodities, Notified for MRP based assessment, the duty is required to be paid only on the basis of MRP less abatement. Revenue is not required to consider the actual amount recovered from the customers. As such, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re stock transferred to the other unit of the appellant. No doubt, Central Excise Duty is paid on the basis of value ascertained for such containers. Revenue is of the view that the valuation adopted by the appellant is not proper. They have proceeded to determine the appropriate value and demand differential duty. We find considerable force in argument advanced by the Ld. CA that this is a case of Revenue Neutrality. The duty paid by the appellant is availed entirely as Cenvat Credit by the receiving unit. Under these circumstances, it cannot be said that the appellant indulged in conscious under-valuation with a view to evade Central Excise Duty. 8. We find that Chennai Bench of the Tribunal, had occasion to consider a similar revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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