2024 (5) TMI 616

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....cutive date when the appellant is absent without any communication even for adjournment. Accordingly, the appeal is taken up for ex-parte hearing with the assistance of Learned AR for Revenue. All four appeals, being on same issue, are taken up together for disposal. 2. Heard the Learned AR for Revenue and perused the records. Vide Order-in-Appeal dated 28.03.2018 the Assistant Commissioner of Central Tax, Tirupati have confirmed the differential central excise duty of Rs. 31,966 for the period December 2011 to January 2012 along with interest and further penalty of Rs. 15,893/- was imposed under Section 11AC of the Act. The proposed penalty under Rule 25 of Central Excise Rules was dropped penalty Rs. 5,000/- each was imposed under Rule 2....

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....y, sales tax etc. The Officers of Central Excise, P&I Unit, Tirupathi Division have gathered intelligence that the appellant are indulging in undervaluation of the goods by inflating the freight charge over and above the actual freight charges and are claiming such inflated / high freight charges as abatement from the GDP/NDP value of their final products which results in evasion of central excise duty. During the investigation, it is also found that the appellants have indulged in inflating freight charges through their dummy transport unit i.e. M/s Sri Mehala Transports, Chennai and then claimed as deductions/abatement from the GDP/NDP of the cylinders leading to contraction in the assessable value, which amounted to undervaluation of fin....

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....er Section 11AC and also impose penalty of Rs. 5,000/- against each person/company proposed in the SCN under Rule 26 of the Central Excise Rules, 2002. 4. Aggrieved with the impugned order, the appellant had appealed before the Commissioner (Appeals) and all the appeals were dismissed hence the appellant is before this Tribunal. 5. As per the grounds of appeal in the appeal memo, it is urged in the facts and circumstances assessable value for the purpose of calculating excise duty payable is to be determined by Rule 5 of Central Excise Valuation (Determination of price of Excisable Goods) Rules, 2000 read with Section 4(1)(a) of the Act. As per this provision, where excisable goods are sold for delivery at a place other than the place of ....