2008 (7) TMI 128

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....llant. Shri Sanjay Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T), (for the Bench)]. - This is an appeal against the order of the Commissioner No. 132/CE/2003 dated 27-11-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant has more than one unit; they manufacture organic surface active agents, soap noodles and soaps fa....

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.... (d) On verification by the Central Excise officers, it was noticed that there were instances of procurement of the said HRBO oil at higher price at Rs. 19,200/- PMT during September, 1994 and at Rs. 25,500/- PMT during September, 1995. Accordingly, a show cause notice dated 28-5-99 was issued proposing to enhance the assessable value of soap noodles and demanding a differential duty of Rs. 69,....

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.... of the raw material for the entire period is not as per accounting norms. Further, whatever duty was payable by the present unit is available as credit to their recipient unit and there can be no intention whatsoever to evade excise duty. Further, respondents unit have paid substantial revenue from PLA. The invocation of extended period is clearly not justified as show cause notice dated 28-5-99 ....

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.... different sources. We agree with the contention of the learned advocate for the appellant regarding the revenue neutrality of the entire transactions. Whatever duty was payable by the present unit is available as credit to their recipient unit and there can be no intention whatsoever to evade excise duty. Further, recipient units have reportedly paid substantial revenue from PLA. The invocation o....