2010 (1) TMI 1078

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....r the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 497/KKG/RTK/2007, dated 12-12-2007. 2. Heard both sides. 3.1 The relevant facts are that the appellant, a manufacturer of Horlicks transferred the Horlicks in bulk condition on payment of duty to various packing stations of the appellant for captive consumption. At the time of clearance of the....

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....cords and noticed that the party has not included the returns freight on empty drums in their CAS-4 statement submitted to the Department for finalisation of the provisional assessment. On this being pointed out, the appellant paid differential duty amounting to Rs. 4,44,956/-. The show cause notice dated 17-5-07 was issued proposing confirmation of the duty and interest and proposing penalty unde....

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.... got finalized based on CAS-4 on 7-6-06, the finalisation has been done without taking such charges into account. This is a case of misunderstanding on how the cost construction method should be adopted. The Commissioner (Appeals) has merely stated that, but for the Department pointing out, this mistake could have gone unnoticed. This alone cannot constitute existence of ingredients for invoking S....