2010 (12) TMI 986

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....upheld by the Commissioner (Appeals) vide order-in-appeal No. 122DK(CE)/JPR-I/2010, dated 5-3-2010 passed by the Commissioner of Central Excise (Appeals), Jaipur-I. The appellant is manufacturer of different grades of paper including Newsprint falling under Heading 48.01 and coated paper falling under Chapter sub-heading No. 48.02 of the Central Excise Tariff. The appellants have factory at SPL-A, RIICO Industrial Area, Keshwana Tehsil Kotputalli, Distt. Jaipur, Rajasthan and another unit at Bahadurgarh (Haryana). During the period from November, 2006 to July, 2007, the appellant cleared base paper which is a kind uncoated paper, to their other unit at Bahadurgarh (Haryana) for use in the manufacture of coated papers and in respect of these....

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....t under Section 11AC ibid. On appeal, the Commissioner (Appeals) against the Assistant Commissioner's order, the Commissioner (Appeals) vide impugned order dated 5-3-2010 upheld the Asstt. Commissioner's order. It is against this order that the present appeal and the stay application have been filed. 2. Heard both sides. 2.1 Shri A. Sawant, Advocate, ld. Counsel for the appellant pleaded that the show cause notice dated 9-4-2008 issued for recovery of allegedly short payment of duty in respect of clearances made during the period from November, 2006 to July, 2007 is time barred, as there was no suppression of any facts with intent to evade payment of duty, that the clearances to their unit at Bahadurgarh had been declared in....

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.... to Section 11A(1) has been correctly invoked and the penalty under Section 11AC has been correctly imposed and that in view of this, this is not a fit case for waiver from the requirement of pre-deposit. 3. We have carefully considered the submissions from both the sides and perused the records. The point of dispute in this case is the assessable value of the base paper cleared by the appellants' factory at RIICO Industrial Area, Keshwana, Tehsil-Kotputalli, Distt. Jaipur to their unit at Bahadurgarh in Haryana. The appellant, in respect of these clearances made during the period from November, 2006 to July, 2006, had paid the duty on the normal transaction value, that is transaction value of the goods to other independent buyers, ....