TaxTMI 
TaxTMI 
2023 (7) TMI 46
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....ing imported and indigenous various parts of LPG/CNG Kits and clearing the same after affixing their brand name under the description of Kit Assembly. In respect of supplies to Hindustan Motors, General Motors, Maruti Suzuki and Tata Motors, the Appellant had been clearing the kit assembly on payment of appropriate duty. However, appellant also had cleared such Kits to various buyers/ dealers without payment of duty. Whereas on being pointed out, the said Appellant produced trading unit records comparing the value of imported as well as indigenous components/Parts showing as non-excisable components/parts and profit margin. Statement of Shri Upendra C.Shah Manager(Accounts) of the Appellant was recorded and with a view to ascertain the manu....
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....e, learned counsel appearing for the appellant submits that there is no finding in the impugned order that any processes were undertaken by the Appellant on the bought out parts and components, and there is also no finding in the impugned order that a complete kit was assembled and then sold to the buyers in completely assembled condition. The bought out parts and components were not subjected to any process/es and such bought out parts were packed in a box and sold without any processing, has not been found to be false or incorrect by the Commissioner. It is also accepted by the Commissioner that the buyer would assemble and install the CNG/LPG kit. Even otherwise, it is a matter of common knowledge that a CNG/LPG kit comes into existen....
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....2-APP-59-60-18-19 dated 03.09.2018. 2.2 He also submits that the activity of putting together different duty paid items in a kit and selling such items under a description like 'Cable Jointing Kit' by selling them after packing in a box does not amount to manufacture. Only because the kit was sold under a distinct name, the other tests of any treatment, labour and manipulation for transformation of the raw material as well as the change resulting in bringing into existence a new and definite articles with a distinctive name, use and characteristics are not satisfied; and therefore excise duty cannot be levied even though the goods were mentioned in the Schedule to the Tariff. He placed reliance on the following judgments: XI Tel....
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....ility of the product. He placed reliance on the decision of Union Carbide India Ltd. Vs. Union of India -1986(24) ELT 169 (SC) 2.4 He also submits that there is no estoppel in law, and there is certainly no estoppels in taxing statute; because no tax can be levied and collected except by authority of law by virtue of mandate of Article 265 of the Constitution of India. Therefore, even if the appellant company paid excise duty on similar transaction involving OEM customers, it is open to the appellant to contest the duty liability in respect of the sales made to other customers, namely, traders and dealers. Payment of any illegal duty cannot create estoppel against the assessee in challenging payment or demand of duty, and voluntary regis....
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....issioner and Pursuant to the Commissioner's directions, the Deputy Commissioner vide letter dated 14.03.2013 had worked out admissible CENVAT credit at Rs. 1,64,68,644/-. However on 25.03.2013 the Deputy Commissioner issued another letter rectifying the error of mentioning the incorrect amount of admissible CENVAT credit in previous letter dated 14.03.2013 and confirmed that the admissible CENVAT Credit was Rs. 1,70,17,818/- for the period. We further observed that in the present matter appellant also claimed the benefit of cum-duty price which was denied by the learned Commissioner on the ground that no evidence of inclusion of excise duty in the price charged from the buyer has been produced by the Appellant before him. However we find th....
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....T-Larger Bench), be allowed. The Larger Bench of the Tribunal had held that the excise duty held payable subsequently was to be abated from total sale price realisation by treating it as cum-duty price for purpose of determination of the assessable value, and quantum of duty demand payable. The Tribunal had relied upon the Supreme Court's decision in the case of Pravara Pulp & Paper Mills v. CCE - 1997 (96) E.L.T. 497 (S.C.) = 1997 (23) RLT 890 (S.C.), and had referred to the Tribunal's decision in the case of Express Rubber Products v. CCE - 1998 (101) E.L.T. 495 (Tribunal) = 1998 (24) RLT 482 (T)." 4.1 Thus in view of the foregoing, we hold that the appellants are entitled to the benefit of cum-duty price. The demand of duty is accordi....