9911796707
TMI Blog2023 (9) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... dicity of clearance rules out rigidity of approach in computing entitlements. There is no reason to deny such computation to the appellant herein. Demand relating to domestic clearance at full rate of duty - HELD THAT:- On the dispute limited to ₹. 7,82,337, it would appear that the justification offered by appellant for the appropriate value of clearances has not been appreciated by the lower authorities - there is a casual dismissal of the submission. The veracity of the entitlement for clearance at concessional rate of duty, as submitted by the appellant, needs to be carried out and the submissions of the appellant on the value of the clearances effected at full rate of duty need consideration. These are to be undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fulfilled which, inter alia, pertained to clearance of goods into domestic tariff area (DTA) at concessional rate of duty as provided for in paragraph 6.8 (a) of Foreign Trade Policy (FTP) (2009-2014). The appellant had been clearing processed fly ash into the domestic market both at concessional rate of duty and, on full payment of duty, on clearances beyond the permissible limit. 3. Demand of ₹. 7,82,337 arises from alleged short levy on clearances effected on full payment of duty, owing to difference in value of ₹. 70,86,390 reported in excise returns and that filed with the jurisdictional Development Commissioner which the lower authorities held as unacceptable, and holding that the higher of the two should have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priated in the OIO- Hence, the dispute remains regarding balance duty of Rs.4,61,766/- on account of excess clearance of goods in DTA on concessional rate of duty. The appellant's submission is that calculation of their excess clearance made by the department is wrong-: However, the appellant has not properly explained as to how the department's calculation is wrong. Hence, the calculation chart enclosed with the show cause notice as Annexure 'A' was examined by me and the calculation of duty worked out in the said Annexure was found absolutely proper and correct. The calculation sheet explaining about monthwise excess DTA clearances, rate of duty applicable and short payment of duty in each month is enclosed herewith as Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or annual basis and not on monthly basis. Thus, the appellant committed wrong by working out their DTA sale quota on monthly basis and their justification for doing so is completely misplaced. 9. As regards the demand of duty of Rs.7,82,337/- on account of misdeclaration of DTA clearances in ER's-2 relating to 2010-11 vis-a-vis their declaration in APR furnished to Development Commissioner for the year 2010-11, the appellant has stated that the figures in ER-2 and APR cannot be the same and duty cannot be demanded only on this ground. The appellant has not explained as to why there should be any difference in the value of DTA clearances in the returns filed before the revenue department and in the APR submitted to the Development ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es out rigidity of approach in computing entitlements. There is no reason to deny such computation to the appellant herein. 6. As far as the demand relating to domestic clearance at full rate of duty is concerned, on the dispute limited to ₹. 7,82,337, it would appear that the justification offered by appellant for the appropriate value of clearances has not been appreciated by the lower authorities. What we see is a casual dismissal of the submission. 7. The veracity of the entitlement for clearance at concessional rate of duty, as submitted by the appellant, needs to be carried out and the submissions of the appellant on the value of the clearances effected at full rate of duty need consideration. These are to be undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X
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