9911796707
TMI Blog2008 (5) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... claim rejected by CCE and ordered assessee to file refund claim – held that since original authority had demanded duty against both consignments it would be appropriate to determine the liability as a whole on both clearances – adjustment allowed - E/2711/2004 - A/1108/2008-WZB/AHD - Dated:- 6-5-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri J.C. Patel, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. and 200 kgs. of Cefuoxime Axetil Amerphous were cleared to M/s. Vishal Exports Overseas Ltd., Ahmedabad claiming exemption under Notification No. 82/92-C.E., dated 27-8-92. Since none of the Notifications provided exemption from basic customs duty, a show cause notice was issued demanding duty of Rs. 14,87,495/- which stands confirmed by the original adjudicating authority. This matter was tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner (Appeals). 2. The appellants have contested the calculation of duty payable as under: "(ii) Taking Invoice No. 7, dated 15-4-2002, the Assessable Value being Rs. 39,00,000.00, the total Central Excise Duty, at full rate of Duties of Customs , works out as under Nature of duty Full Duty Rate Amount of duty Basic Customs duty 30% 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignments and in appellate proceedings, they cannot be segregated. Therefore, it would be appropriate to determine the liability as a whole in respect of both clearances. 4. As regards duty payable under Invoice No. 7 dated 15-4-2002, appellant's claim to have paid Rs. 8,04,960/- as against actual payable amount of Rs. 10,33,344/-. Therefore, the amount demanded by Commr. (Appeals) has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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