2014 (8) TMI 134

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of hot rolled coils, cold rolled coils and various other products such as Sheets, Plates Galvanized Coils etc. falling under Chapter 72 of the Central Excise Tariff Act, 1985. Appellant was clearing the above products during the relevant demand period both from the factory gate to independent buyers and also from their depots. Most of the goods were sold from the depots as such and a small portion was being sold after the processes of slitting and shearing. 2.1. That appellant's depots in Chennai were visited by the officers of DGCEI on 04.04.2007 and Revenue conducted various checks and verifications. That a view was entertained that the price at which the coils were being sold from the depots was in some cases, higher than the pric....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt the clearances made from the Depots where goods are sold at higher value and have not taken those clearances from depots where the goods were cleared at lower value. That, if the entire sales from Depots at higher and lower valuation are taken together, then it will be seen that appellant has paid Rs. 1,61,97,998/- more. That appellant provided detailed calculations to the adjudicating authority in the light of Para 5 of CESTAT's order dated 24.02.2011 in remand proceedings but the same has been brushed aside by the adjudicating authority. 3. Shri S.K. Mall (AR) appearing on behalf of the Revenue defended the order passed by the adjudicating authority in remand proceedings. He made the bench go through Para 22 or the order-in-origin....