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TMI Blog2024 (9) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... nds confirmed against the appellants in the impugned orders passed by the lower authorities.' Reliance has also been placed on the Hon ble High Court of Gujarat in the case of COMMR. OF C. EX. CUS., VADODARA-II VERSUS INDEOS ABS LIMITED [ 2010 (3) TMI 656 - GUJARAT HIGH COURT] where it was held that ' The grievance was that the aspect of undervaluation has not been considered by the Tribunal at all. Grievance would have merited acceptance if the ultimate exercise would have benefited the Revenue by collection of duty in the coffers of the exchequer. In the facts of the present case, admittedly no such benefit accrues to the exchequer. In the circumstances, if the Tribunal has chosen not to determine an academic issue, it is not poss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal No. ANK-1/AC-KKK/42/DEM/2016-17 dated 21.10.2016 passed by the Assistant Commissioner of Central Excise Customs, Division -1, Bharuch (d) JSL Limited vs. Commissioner of Central Excise, Bhubaneswar - 2024 (3) TMI 488 Cestat Kolkata (e) Pr. Commr. of CGST C. EX. Headquarters, Bhopal vs. Godrej Consumer Products Ltd. 2019 (367) E.L.T. 985 (M.P.) He pointed that in the case of their sister concern, after following the decision of Tribunal in case of Bajaj Temo Limited (supra), the original Adjudicating Authority has dropped the demand and the said order has been accepted by revenue. He argued that in this background demand cannot be sustained. He submitted that the entire issue is revenue neutral in so far as the entire amount duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment's case that the appellants should have paid differential duty of Rs. 1,44,94,102/- and claimed refund of Rs. 26,68,651/-instead of paying the adjusted amount of Rs. 1,18,25,451/-. We think that such a course as contended by the department would have resulted in an unnecessary exercise, particularly when any additional payment or refund would have resulted in variation of the credit at the other unit of the appellant. Our attention has also been drawn by the learned Advocate for the appellants to the earlier decisions of the Tribunal permitting adjustment of excess and short payments of duty in the following cases:- (1) Smithkline Beecham Consumer Healthcare Ltd. v. C.C.E., Chandigarh - 2003 (153) ELT. 579 (Tri. - Del.) (2) Vinir E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er determination of correct assessable value for the purpose of charging central excise duty can be done away with simply on the ground of revenue neutrality? 2. Heard learned Counsel for the appellant. It was submitted that the Tribunal has committed an error in not dealing with the aspect of undervaluation of goods manufactured by assessee despite the fact that the Adjudicating Authority had discussed the said issue at length in the adjudication order. 3. As can be seen from order of the Tribunal dated 10-11-2008 impugned in this appeal, the Tribunal has disposed of the appeal holding that the goods manufactured by the assessee were being cleared to its own sister concern, who is availing the benefit of Modvat Credit. The Tribunal has fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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