2015 (10) TMI 2522

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.... the appellant Shri Ajay Kumar, Jt. Commissioner (AR) for the respondent ORDER: The dispute in this appeal relates to the duty liability on inputs cleared as such from the factory of manufacture by M/s Britannia Industries Ltd and had travelled on an earlier occasion to this Tribunal. The appellant, who is engaged in manufacture of biscuits, had procured inputs, such as flavours, essence, wrapp....

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....l Excise Rules, 2000 leading to short-payment of ` 36,73,210/-. 2. The initial order of Commissioner of Central Excise, Mumbai-I confirmed the demand whereupon this Tribunal, in disposing off the appeal of the assessee in Final Order no. A/2210/WZB/05/C-III/EB dated 12th December 2005, remanded the matter back for reconsideration in the light of the decision of the Larger Bench in Eicher Tractors....

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....ribunal in remanding the matter back to the original authority. Learned Counsel for appellant places reliance on the decision of the Tribunal in re Eicher Tractors [2005 (189) ELT 131 (Tri-LB) as well as that of the Tribunal in Panasonic AVC Networks India Co. Ltd. v. Commissioner of Central Excise, Meerut [2014 (301) ELT 625 (Tri-Del)] which followed decision of the Larger Bench of this Tribunal.....

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....spute in the present matter in the light of the direction issued by this Tribunal.  The Larger Bench was seized of the earlier decision of the Tribunal in re Eicher Tractors [2004 (175) ELT 277 (Tri-Del)] holding that fresh valuation at the time of removal would not be in conformity with the statute as the goods have already borne the burden of duty of excise. Further, the genesis of the refe....