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TMI Blog2025 (1) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial customers in the assessable value - HELD THAT:- The claim made by the appellant is substantiated with documentary evidence. The clearances made to industrial customers is also included while computing the duty demanded in the impugned order. Since MRP based assessment is not applicable to clearances made to industrial customers, the submission made by the Appellantagreed upon, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessments are unsustainable. No demand liability to be paid by the Appellant for the period prior to registration. Appeal allowed. - HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri S. P. Siddhanta , Consultant for the Appellant Shri B. K. Singh , Authorized Representative for the Respondent ORDER The present appeal has been filed against the Order-in-Appeal No. 106/Kol-I/2018 dated 27.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e interest and penalty; the Notice has been adjudicated vide the Order-in-Original dated 07.12.2016 wherein the demand of Central Excise Duty of Rs.43,666/- has been confirmed along with interest; equal amount of duty has also been imposed as penalty under Section 11AC of the Central Excise Act, 1944. On appeal, the Ld. Commissioner (Appeals) has upheld the same vide the impugned order. 2.1. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s below the threshold limit of Rs.1.5 crores and thus, the demand confirmed in the impugned order is not sustainable. 3. The Ld. Authorized Representative of the Revenue reiterated the findings in the impugned order. 4. Heard both sides and perused the appeal documents. 5. On perusal of the documents submitted by the Appellant, I find that the claim made by the appellant is substantiated with docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the MRP based assessment after taking registration with effect from 31.01.2015. Thus, I hold that the demand of Central Excise duty amounting to Rs.43,666/- confirmed in the impugned order is not sustainable and accordingly, I set aside the same. 5.1. Since the demand itself is not sustainable, the question of demanding interest and imposing penalty does not arise. 6. In the result, I set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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