TaxTMI 
TaxTMI 
1998 (5) TMI 256
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.... less than Rs. 30 lakhs (around Rs. 10 lakhs) and therefore, no duty would be payable on it. However, the Central Excise Officers made out a case against them on the ground that the exports to Nepal and Bhutan were required to pay duty and they were not covered by the expression, 'Export under Rule 12 of the Central Excise Rules, 1944.' It was held that the duty had been evaded. A statement was also recorded from the partner of the appellant firm. 1.2 On adjudication, a duty amount of Rs. 66,602.41 was confirmed by the adjudicating authority namely, Commissioner of Central Excise, Patna, against the appellants herein. He also imposed a penalty of Rs. 10,000.00. Hence this appeal before the Tribunal. 2. Shri M.L. Drolia, Partner ....
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.... adjudicating authority for re-quantifying the duty after allowing the aforesaid deductions. 4. Opposing the contentions, learned SDR, Shri T. Premkumar submits that all these pleas have been considered by the adjudicating authority who has held, that no break-up could be produced by adducing any satisfactory evidence or documents. It was also held that no break-up of commission charges and freight charges could also be produced by the appellants before the adjudicating authority. The adjudicating authority, he further points out, has questioned about the correctness of the appellants' contentions inasmuch as these pleas were not taken at the time of recording the statement and hence these pleas have been characterised as an after-tho....
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....eductions which are permissible to them under the law on the basis of documents said to be in the possession of the Department. (ii) On the aspect of determining the value of clearance for export to Nepal, in particular, the appellant firm would be entitled to the benefit of freight paid by them on goods if already included in the turn-over taken into account by the Revenue, (iii) They would also be extended the benefit of deduction as regards the goods namely, 'Centranas', a liquid perfume, purchased by them from outside. These deductions would be permissible to them on production of evidence by them and not otherwise. Therefore, we remand the matter to the adjudicating authority for determining the value of clearances after allowing the a....