TaxTMI 
TaxTMI 
2011 (5) TMI 374
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....- "Proceedings were initiated against the appellants by the Commissioner of Central Excise, Goa by issuance of show cause notice dated 3/5/2007 and passing of order-in-original dated 10.09.2007 wherein the Commissioner has confirmed the demand of Rs.5.36 crores for the period April, 2002 to March, 2007 on the grounds that the Base Paints cleared by the appellants from their Goa factory are not sold to the ultimate consumer and hence cannot be valued under Section 4A i.e. MRP based and have to be valued under Section 4 based on the sale price charged by the appellants from their retail dealers. The appellants preferred an appeal and stay application before CESTAT against the Commissioner's order and CESTAT vide its order dated 8.2.2008 i....
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....eriod April 2002 to March 2007 the Commissioner has confirmed a demand against the respondent on the ground that the respondents have to value their goods i.e. Base Paints as per Section 4 i.e., based on sale price charged by the respondent from their retail dealers and consequent to that order the goods were seized and the respondents have to pay duty as per the directions of the Commissioner unless and until the said order is set aside. 5. On the other hand Shri Bharat Raichandani, Ld. Advocate for the respondent appeared and submitted that the respondents are discharging their liability of duty as per Section 4A of the Central Excise Act and it is not a case of non-payment of duties under regular assessment filed by the r....
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.... person Hereinafter referred to as predecessor) from whom the duty or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plans, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Commissioner of Central Excise, for the purposes of recovering such duty....
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....rs" were substituted. Explanation : Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of six months or five years, as the case may be. (1A) When any duty of excise has not been levied or paid or has been short-levied or short paid or erroneously refunded, by reason of fraud, collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or the rules made there under with intent to evade payment of duty, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part as may be ac....
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....acts, or contravention of any of the provision of this Act or of the rules made there under with intent to evade payment of duty, where it is possible to do so, shall determine the amount of such duty, within a period of one year; and (b) in any other case, where it is possible to do so, shall determine the amount of duty of excise which has not been levied or paid or has been short-levied or short-paid or erroneously refunded, within a period of six months, from the date of service of the notice on the person under sub-section (1). (2B) Where any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty (on the ba....
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.... but for this sub-section. (2C) The provisions of sub-section (2B) shall not apply to any case where the duty had become payable or ought to have been paid before the date on which the Finance Bill, 2001 receives the assent of the President. (3) For the purposes of this section, - (i) "Refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (ii) "Relevant date" means, - (a) In the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid - (A) Where under the rules made under this Act a periodical return, showi....