2016 (12) TMI 1228

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....the Appellant. Shri. N.N. Prabhudesai, Superintendent (A.R.) for the Respondent. ORDER The fact of the case is that the appellant resorted to provisional assessment for payment of excise duty in respect of the excisable goods for the period 2008-09. Assessable value on which excise duty paid at the time of the clearance of the goods from the factory was higher than the value of the goods ....

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....ounsel for the appellant submits that the appellant have admittedly submitted documents showing the details of sale and duty paid provisional, actual deduction and actual duty charged to the customers and the same was certified by the cost accountant. The appellant also submitted balance sheet which is showing Rs. 3790.72 lacs under the head of customs, port trust, excise, etc., therefore the appe....

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....rds excess paid duty has been passed on to any other person or otherwise. As per the provisional assessment and finalization thereof it was found that excess paid duty arose for the reason that the value applied on the clearances of the goods from the factory is higher than the actual sale value charged from the depot. In such case, it is obvious that actual paid payable on the transaction value f....

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....isional assessment, the excess duty paid arising only for the reason that said duty was not collected from the buyer as lesser value was charged for the sale of the goods. There is no evidence which shows that this excess paid amount was otherwise collected either from the same buyer or from any other person. In this position, I find that the lower authorities have wrongly credited the amount of e....