2017 (1) TMI 367

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....for the appellant. Shri R.K. Manjhi, Authorized Representative (DR) - for the Respondent. Per. B. Ravichandran :- The appeal is against order dated 26/02/2010 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of different grades of paper including newsprint, coated paper etc. liable to Central Excise duty. They have a factory at RICCO Industrial Area, Keshwa....

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....n appeal, the same was upheld. 2. The learned Counsel for the appellant submitted that first of all the demand notice issued on 09/04/2008 covered the period November 2006 to July 2007 and it is clearly hit by time bar. They have indicated in their monthly returns the clearance of these goods on payment of duty to Haryana unit. Further, it was submitted that provisions of Rule 8 has no applicat....

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....ties. 4. We have heard both the sides and perused the appeal records. The point for decision in the present appeal is that the correctness of valuation adopted by the appellant in respect of goods cleared on stock transfer basis to their own unit in Haryana. We note that the appellants have paid duty on the impugned goods based on normal transaction value for similar goods applicable to indepen....

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....by them. As such, we find no merit in the reasoning adopted by the lower Authorities for demanding differential duty. 5. We also note that the demand for extended period is not sustainable in the present case. First of all the duty paid clearances of their own unit in Haryana is eligible for full Cenvat credit. The clearances were indicated in the monthly report filed with the Department. In su....