9911796707
TMI Blog2008 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate and G. Venkatesh, Consultant, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit duty amount of Rs. 1,20,48,451/- out of which an amount of Rs. 10,93,429/- has been deposited. The period of demand in this case is from 31-1-2001 to 31-8-2005 and the show cause notice has been issued on 25-5-2006, The appellants are carrying on job work activity for their principal namely M/s. Wheels India Ltd. They were assessing the goods in terms of the Apex Court judgment rendered in the case of Ujagar Prints and clearing the final products to their principal M/s. Wheels India Ltd. who were availing Modvat credit on the duty paid goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling of the Apex Court rendered in the case of Mahindra Ugine Steel Co. Ltd. v. CCC, Pune 2006 (203) E.L.T. A184 by which the previous ruling in assessee's favour has been remanded for de novo to consider the Cost Accounting Certificate which establishes the fact that the final products cleared to M/s. Wheels India Ltd. has included the cost of scrap also. 3. However, Revenue is of the view that the ruling rendered by the Apex Court in the case of General Engineering Works v. CCE, Jaipur - 2007 (212) E.L.T. 295 (S.C.) would apply to the facts of this case, as the Apex Court has held that value of scrap sold to be taken into account as contract indicates that price (conversion charges) have been worked out on the basis wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 4.23 of the impugned order wherein the Commissioner has clearly noted that the situation was in fluid stage during that period. He has taken a view that the letter issued by the department on 30-10-2003 is an "informal demand" which is a new concept which has come to our notice that the letters issued by the department is required to be considered as a demand notice. The demand has to be clear and specific bringing out all the ingredients of the provisions of Section 11A of the Central Excise Act and the department has to establish that the party had deliberately with an intention to evade duty had suppressed facts, misstated the facts or misdeclared the details. From reading Para 4.23 of the impugned order itself it is clear that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
