2017 (6) TMI 508

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.... Sh. H. C. Saini, AR for the Revenue ORDER Per : (Dr.) Satish Chandra The present appeal has been filed against order in original No. Commissioner/RPR/CEX/131/2013 dated 31.12.2013 passed by the Commissioner of Central Excise & Customs, Raipur. The period of dispute is from April 2010 to March 2011. 2. Brief facts of the case are that during the period under consideration the appellan....

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....rtment has issued a show cause notice proposing recovery of the short paid duty. The demand was proposed wherever the transaction value was less than 110% of the cost of production as required under Rule 8 of the Valuation Rules. But the plea of the appellant that the transaction values to independent third parties were adopted for payment of duty, was not accepted. The Commissioner in its order h....

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..... This allegation is accepted by the noticee. Thus, there is no dispute in this regard. Hence, I am of the view that this aspect does not require any further discussion and findings. However, the noticee has disputed the amount of demand amounting to Rs. 25,64,10,147/- in the show cause notice which proposed for recovery of Central Excise duty short paid by the ntoicee". (Emphasis added) ....