2016 (1) TMI 196

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....pellant : Shri Akshit Malhotra, Adv For the Respondent : Shri Rajiv Ranjan, Jt. Commissioner (AR) ORDER Per P S Pruthi This appeal arises from Order-in-Appeal No: 7-10/CE/ALLD/07 dated 22/01/2007 passed by the Commissioner of Central Excise & Service Tax (Appeals), Allahabad. 2. The facts of the case are that the appellants are engaged in the manufacture of pan masala falling under ....

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....1944. In appeal, the Commissioner (Appeals) upheld the demand of duty under the proviso to Section 11 A(1) invoking the extended period. He upheld the penalties except the penalty on the Managing Director. 3. The main ground of appeal is that the goods are assessable to duty under Section 4A on the basis of maximum retail price less the abatement on declared value, in terms of Notification 13/2....

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....ss weight in the pouches would affect the declared MRP on the basis of which duty was paid. The charge of clandestine removal does not even sustain for the reason that there is no evidence to show that any amount was received by the appellant over and above the declared MRP. The adjudicating authority has completely overlooked the fact of payment of duty under Section 4A for reasons which are not ....