9911796707
TMI Blog2021 (7) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... re engaged in the manufacture of HRPO/ HRSPO coils, CRFH/ CRCA Coils, CRCA sheets, HR Plates and sheets, MS Slabs, Cobbles, Galvanized Corrugated sheets, etc., falling under Chapter 72 of CETA, 1985. The appellant had cleared Prime Carbon Steel Slabs of 220 mm thickness to M/s Welspun Corp. Ltd. during the month of May 2016 & June 2016 on payment of Central Excise duty @ 12.5% on the basic price @ Rs. 26,234.62. However, as per the Purchase Order dated 21.04.2016, the basic price to be adopted was Rs. 24,052/-. The error in charging excess price and consequently excess Excise duty was noticed by M/s Welspun Corp. Ltd. and communicated to the appellants and the payment was settled only to the extent of the agreed price of the goods sold. M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as per the Purchase Order. He further submitted that both the authorities have not considered the terms and conditions of the Purchase Order and the various documents produced by the appellant. He also submitted that the appellant produced the letter written by M/s Welspun Corp. Ltd. dated 14.04.2017 addressed to the Deputy Commissioner of Central Excise, Mumbai declaring and confirming that they have not taken CENVAT credit of the excess duty of Rs. 18,08,271/-. He further submitted that the Commissioner (Appeals) instead of examining the computation of the value of the goods, Excise duty paid and actual duty paid etc. has proceeded to discuss on the liability for payment of service tax on the freight charges as recorded in Para 11 that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Excise duty thereon amounting to Rs. 273/- per MT as charged in the Excise Invoices; (v) CA Certificate dated 12.11.2018 issued by SOG & Associates, Gandhdham, Kutch (Gujarat) and Annexure B (page 32) certifying that Welspun Corp has not paid to JSW Steel Ltd. the excess basic price of Rs. 2,183/- PMT and excess excise duty of Rs. 273/- PMT charged in the excise invoices. Further, it is certified that the excess excise duty so charged in the excise invoices has not been taken as CENVAT credit by Welspun Corp. Ltd. 4.1. He further submitted that the adjudicating authority and the Commissioner (Appeals) have not disputed the computation of excess duty paid but have recorded the findings that the appellants have not submitted any evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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