2018 (7) TMI 1047

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....Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.162-CE/MRT-II/2011 dated 31.05.2011 passed by Commissioner (Appeals) Customs & Central Excise, Meerut-II. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Menthol and DMO and they wer....

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....ssued to the appellant, demanding Central Excise duty of Rs. 24,72,000/- under proviso of Sub-section (1) of Section 11A of Central Excise Act, 1944. In reply to show cause notice appellant submitted that during the Financial Year 2006-07, on 16th March appellant had received goods under Rule 16 of Central Excise Rules, 2002 having clearance value of Rs. 6,69,600/- and that said goods were re-made....

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.... dated 21.02.2011. Aggrieved by the said order, appellant is before this Tribunal. 3. Learned Counsel for the appellant has submitted that the show cause notice was issued by erroneous computation of value of clearance for the Financial Year 2006-07 and submitted that the goods which were cleared during the Financial Year 2006-07 having clearance value of Rs. 6,69,600/- were returned for being ....

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....s provided by provisions under Rule 16 of Central Excise Rules, 2002. Therefore, relying on the precedent decision of this Tribunal in the case of M/s Kusum Kemicals Pvt. Ltd. (Supra), we hold that the value of clearance of Rs. 6,69,600/- should not be counted towards computation of value of clearance for the Financial Year 2006-07. We, therefore, come to the conclusion that during the Financial Y....