2018 (7) TMI 844

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit on the input/raw material, namely, 2 KGA supplied by M/s Pfizer Limited and after processing, cleared the finished goods on payment of duty by raising Central Excise invoices; also they raised debit notes separately for recovery of processing/ conversion charges. Two methods of valuation of the converted goods have been stated in the purchase order and the appellant paid duty by following a method, however, collected the entire amount of conversion charges by issuing debit notes, resulting into short payment of duty. The said under valuation was detected by CERA Audit during the course of the scrutiny of their records and consequently, the differential duty of Rs. 5,96,152/- was paid by the appellant. Later, a SCN was issued f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Industries Ltd. 2014 (35) STR 674  (Guj.), Uniworth Textiles Ltd. vs CCE, Raipur 2013 (2880 ELT 161 (SC), Cadila Pharmaceuticals Ltd. vs CCE 2017 (349) ELT 694 (Guj.). 4. Per Contra, Ld. AR for the Revenue has submitted that he appellant has collected excess amount over and above the invoice value towards conversion charges of the raw materials received from M/s Pfizer Ltd. by issuing debit notes and the said fact was suppressed from the knowledge of the Department. It is his contention that there is no evidence on record to show that these debit notes have been placed before the visiting Audit Party and, therefore, the plea that there was no suppression of fact by the appellant cannot be accepted. It is his contention that mere vi....