TaxTMI 
TaxTMI 
2013 (8) TMI 1022
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....mpass hence we allow the Misc. Application for out-of-turn hearing of the appeal and take up the appeal itself for disposal. 3. The relevant facts that arise for consideration are the appellant herein is a manufacturer of resins at that unit in Vatva (Gujarat). The appellant herein has also various units situated at Nagpur, Kanpur, Lote, Chennai etc. the appellant cleared the resins manufactured at Vatva unit to their sister unit by discharging the duty liability as per the provisions of Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 (hereinafter referred to as Valuation Rules). The records of the appellant were checked by Audit party and it was brought to the notice that the valuation....
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....h Court of Gujarat was carried in appeal by the Revenue to the Apex Court and Apex Court has dismissed the SLP as time barred as reported at 2011 (267) E.L.T. A155 (S.C.). It is also his submission that the Hon'ble High Court of Gujarat in the case of Commissioner of C. Ex. & Cus., Surat-II v. Gujarat Glass Pvt. Ltd. [2013 (290) E.L.T. 538 (Guj.)] has held extended period of limitation was not invocable when there cannot be any intention to evade the duty. 5. Ld. departmental representative would reiterate the findings of the lower authorities. 6. On careful consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding the demand of differential duty....
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....ce of resins was to their own sister unit. There cannot be, to our mind, any intention to evade duty on such clearance made to their own sister concern, as the said sister concerns admittedly are discharging the duty liability on the final products manufactured by them; which would mean that the sister concerns could have availed the Cenvat credit of any duty paid by the appellant on clearance of resins to them. 9. We find that the very same issue was before the Hon'ble High Court of Gujarat in the case of Commissioner of C.Ex. & Cus., Surat-II v. Gujarat Glass Pvt. Ltd. [2013 (290) E.L.T. 538 (Guj.)] (supra). Their Lordships while deciding the issue held as under : "The present appeal under Section 35G of the Central Excise Act,....
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....ster unit at Jambusar. The respondent assessee admitted its liability and deposited an amount of Rs. 11,54,700/-. In the subsequent investigations the cost of the casting moulds cleared without duty was assessed and on that basis the duty liability to the tune of Rs. 13,17,720/- came to be determined. 3.1 A show cause notice dated 8-10-2002 was received proposing confirmation of demand of duty with interest and also for levy of penalty. The said show cause notice culminated into order dated 26-12-2003 by the adjudicating authority. Therein the excise duty amounting to Rs. 2,23,990/- was confirmed over and above what was already paid by the assessee. Penalty of Rs. 13,78,720/- being the equivalent amount of the total duty assessed wa....
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....IFF ACT AT OUR JAMBUSAR PLANT. THESE MOULDS HAVE BEEN USED BY OUR JAMBUSAR UNIT IN THE MANUFACTURE OF GLASS BOTTLES HOWEVER THE DUTY ON THESE MOULDS HAVE NOT BEEN PAID AT THE TIME OF CLEARANCE OF MOULDS FROM THE FACTORY. WE REQUEST FOR YOUR GUIDANCE IN THIS MATTER THANK YOU YOURS FAITHFULLY FOR GUJARAT GLASS LIMITED Sd/-xxx authorized SIGNATORY" 5. Having regard to these facts, the Tribunal held : "It is not the case, where such clearances were noticed by the Revenue on their visit of the appellant's factory on 22-3-2000. In fact, it can be reasonably concluded that such visit was the result of disclosure made by the appellant vide their above letter dated 16-3-2000." 5.1 Thus, the assessee volu....
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....anufacturer of beverages, the consequence of payment of excise duty after availing Modvat credit was, revenue neutral. The appeal of the Revenue on above ground was dismissed At this stage, we also take note of the Hon'ble Gujarat High Court decision in the case of CCE, Vadodara v. Indeos ABS Limited - 2010 (254) E.L.T. 628 (Gujarat), vide which the appeal filed by the Revenue against the Tribunal order was rejected. The Tribunal had allowed the assessee's appeal on the ground that since the goods were cleared to sister concern, whatever duty was payable by the assessee was available as credit to their own sister concern, the entire exercise was revenue neutral. 7. As a result of above discussion, it is held that the Tribunal commit....