2012 (4) TMI 138

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....oration (IOC), M/s Hindustan Petroleum Corporation and M/s Bharat Petroleum Corporation Limited etc. for installation of retail visual identity (RVI) at various petrol pumps run by them. These retail visual identity are sign and visual indicators for the assistance of customers who visit the outlet of oil supply companies for purchase of products.   5. The proceedings are initiated against the appellants on the ground that such retail visual identity (RVI) are classified items under chapter heading 9405 6090. The proceedings resulted in passing of impugned orders confirming the demand of duty of Rs. 8,52,10,740/- and equal amount of penalty on the company besides Rs. 40 lakhs penalty on the Director. of company, namely, Anup Chawla ....

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....nal Sign, Monolith etc. Some of these items are attached to the canopy of the petrol pump or other parts of the building and some of them are fixed to the ground. The appellants was not paying any excise duty for fabrication of RVI.   6. The Revenue was of the view that these items are manufactured items classifiable under Tariff Item 94056090 of the Central Excise Tariff and the appellants should have paid excise duty on the products fabricated by them. Thus, show cause notice was issued to the appellants demanding duty on the value received by the appellants on their customers. This show cause notice was adjudicated vide the impugned order demanding duty amounting to Rs. 8,52,10,740/- under sub-section (1) of Section 11A with inte....

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....of the goods being cleared should be decided first. Excise duty should be demanded on the value of the goods as it is cleared and not the full value including construction work that may be needed for its installation. The adjudicating authority shall keep in mind the circular issued by CBEC vide circular Order No. 58/1/2012-CX dated 15.1.2002, and Circular No. 643/34/2002-CX (S.No.10) dated 1.7.2002 in this regard and the various decisions of the Tribunal and higher Courts in the matter and the submissions as may be made by the Appellant.   (ii) The Appellant should first submit the details of goods manufactured, its classification and its value and the exemptions claimed.   (iii) If the statements of any persons are to be r....