2013 (2) TMI 566

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.... A duty demand of Rs.13,77,261/- under Section 11A has been confirmed against the applicants along with interest and equivalent amount of penalty under Section 11AC of the Central Excise Act, 1944. The applicants have imported certain raw materials and the same was sent to job worker and after processing by the job worker, the goods were returned to the applicants, which were cleared on stock tran....

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....e ER-1 returns regularly. During the course of investigation, it was found that the applicants have not discharged their duty liability correctly by calculating duty on the basis of value arrived at 110%/115% of the cost of goods plus the cost of production. Therefore, show-cause notice was issued and impugned demands were confirmed. Aggrieved from the said order, the applicants are seeking waiver....

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....ds and nothing has come out by way of ER-1 returns. Therefore, applicants be asked to make pre-deposit of the impugned demand as demanded. It is further contended that when there is no sale of goods, then duty is to be paid on the value arrived on Cost Construction Method. Therefore, impugned order is correct. Considering the submissions made by both sides, we are of the view that the applicants h....