9911796707
TMI Blog2019 (5) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... . Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods namely, Coning Oil (Base Oil) falling under Chapter Heading 2917 and Finishing Agent falling under Chapter Heading 3817 of Central Excise Tariff Act, 1985. On scrutiny of their records, it came to the notice of the Department that they have cleared the excisable goods to the unit situated at Silvasa on payment of duty calculating the assessable value on cost construction method. Alleging that correct assessable value of the goods has not been determined and applicable excise duty not paid, show-cause notices were issued from time to time demanding differential duty from the appellants. Consequently, the differential duty for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order, the learned Commissioner (Appeals) has imposed penalty almost equivalent to the amount of differential duty confirmed. He submits that since it is a pure question of interpretation of law and also one of the major demands among the periodical notices issued beyond the period of limitation, therefore, imposition of penalty is unwarranted and unjustified. 5. He has also submitted that the appeals filed by the Revenue are devoid of merit inasmuch as the CAS-4 certificate have been produced before the learned Commissioner (Appeals), who considered the same and accordingly re-worked the assessable value and arrived at the applciable duty. Therefore, non- production of CAS-4 certificate before the adjudicating authority would not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dopting the CAS-4 method, resulting into short payment of duty. Periodical show-cause notices issued thereafter demanding differential duty from the assessee-appellant. The learned Commissioner (Appeals) while considering the issue examined the CAS-4 certificates produced by the appellant and accordingly, redetermined the assessable value and also the differential duty payable. Merely because, the CAS-4 certificates were not produced before the adjudicating authority, in our opinion, the said determination of value and differential duty cannot be said to be incorrect unless contrary certificate is produced by the Revenue to establish that the said method of determination of assessable value is incorrect or CAS-4 certificate produced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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