2017 (2) TMI 148

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....ants Shri. V.K. Agarwal, Addl. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The appellant have cleared the goods for exports to the port however, due to cancelation of the order the goods could not be exported out of India. The appellant requested for permission for back to town in respect of the said goods and for the diversion of goods for home consumption. Permission was gra....

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....nt, the duty confirmation on value declared in the AR4 was payable therefore for purpose of demand of excise duty in respect of goods cleared under AR4 for exports can only be demanded on the value declared in AR4 and not on any other value. The adjudicating authority taken the comparable value of the subsequent clearances which is not correct as the value from time to time keep on changing. He su....

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....ailing at material time, since the permission of diversion of goods from the port was withdrawn by the department, goods should have been brought to factory by the appellant thereafter value has to be determined as per Section 4 therefore duty discharged by the appellant on the value is not correct and the demand confirmed by the lower authority is in order. 4. We have carefully considered the ....

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....ty. In the present case the adjudicating authority have applied the price of Rs. 6000 PMT however no basis of price was given. The said price is arbitrary and cannot be accepted. On going through the judgments relied by the Ld. Counsel in case of J.K. Papers Ltd(supra), Rajasthan Spinning & Weaving Mills Ltd (supra) and Nowrosjee Wadia & Sons Ltd (supra), it was held that value in case of goods cl....