2018 (5) TMI 1113

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.... Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent Per: Anil Choudhary The appellant - assessee is in appeal against Order-in-Original No.MP(Dem-21/2008) 11 of 2009 dated 12/01/2009 passed by the Commissioner of Central Excise & Service Tax, Allahabad, demanding Central Excise duty, as short paid Rs. 1,28,63,532/- for the period 2003-04 up to 2006-07 along with equal amount of penalty under ....

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..... The agreement further provided that Prajapati Chemical would be entitled to and be authorized to pay and discharge liability of the Central Excise duty on such production for and on behalf of Kanoria Chemicals and this amount would be reimbursable to Prajapati Chemicals by Kanoria Chemicals. It appeared to Revenue that Prajapati Chemical knowingly and willfully undervalued their products CPW cle....

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....illful misstatement with an intention to evade payment of duty. During enquiry prior to the SCN the appellant had taken the stand by their letters dated 14/04/2003 and 17/09/2007 that they have determined the valuation of the finished product - CPW manufactured by them on job charges basis as per the decision of the Apex Court in the case of Pawan Biscuits Company Pvt. Ltd., and also CBEC Circular....

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.... and miscellaneous charges which appear to be recovered from the supplier of the raw material that is M/s Kanoria Chemicals. We find that no such statement have been made to rely upon document (RUD) nor any invoice/bills raised by the appellant on Kanoria Chemicals have been made RUD in the show cause notice. Further we find from the copy of cost statement duly certified by the Chartered Accountan....