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TMI Blog2022 (11) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... y - The order passed by the Commissioner (Appeals) in so far as it confirms the demand of duty on SS Patta is set aside and demand on SS Utensils is reduced from Rs. 1,95,598/- to Rs. 75,000/- - the penalty imposed on the appellant should be set aside. Appeal allowed in part. - EXCISE APPEAL NO. 52915 OF 2018 - FINAL ORDER NO. 51060/2022 - Dated:- 1-11-2022 - S HRI JUSTICE DILIP GUPTA, PRESIDENT AND SHRI P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri O.P. Agarwal, Consultant for the appellant. Shri O.P. Bisht, Authorized Representative (DR) for the Department ORDER This appeal is directed against order dated 13.06.2018 passed by the Commissioner (Appeals) by which the demand of Rs. 9,78,929/- with interest and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,95,598/- on sale of SS Utensils. 5. The present appeal, therefore, concerns the demand confirmed for SS Patta and SS Utensils sold to RSSL. 6. With regard to SS Patta, Shri O.P. Agarwal, learned Consultant appearing for the appellant submitted that this was not manufactured by the appellant and, therefore, the provisions of section 4 of the Central Excise Act and the Valuation Rules would not be applicable. The submission is that even after recording in paragraph 5.3 of the order that SS Patta was not manufactured by the appellant, yet in the operative part the demand to the extent of Rs. 11,36,489/- has been confirmed. Learned Consultant also pointed out that in respect of some other proceedings, the Additional Commissioner, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have been used by the appellant for further manufacture of goods but were sold as such. In this view of the matter, rule 9 of the Valuation Rules should have been applied. According to rule 9, the assessable value has to be the price at which the SS Utensils were sold by RSSL to its customers. According to the learned Consultant, on an average RSSL sell the goods at 3 4% above the price at which appellant sold the goods to RSSL. 11. Learned Consultant for the appellant, at this stage, pointed out that remanding the matter to the Commissioner (Appeals) for determining the amount of duty to be paid would not serve any purpose as it would be difficult to ascertain the value from the price at which each of the SS Utensils was sold by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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