TaxTMI 
TaxTMI 
2024 (7) TMI 61
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....d in the manufacture of LPG Cylinders for all the public sector oil companies namely Indian Oil Corporation, Hindustan Petroleum Corporation and Bharat Petroleum Corporation etc. since the year 2002 the appellant undertook substantial expansion of their installed capacity and qualified themselves for exemption from payment of duty under area based exemption Notification No.50/03-CE dated 10.06.2003. They started availing the exemption w.e.f. 24.01.04; that DGCEI, Ludhiana conducted a raid on 12.12.07. The raiding party could not find any irregularity in the matter of availment of exemption under Notification No.50/03-CE dt. 10.06.2003. However, the officers entertained a view that the appellants had been collecting amounts representing exci....
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....d. Counsel submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and binding judicial precedents. He further submits that Section 11D is applicable only where any amount over and above the assessed amount has been charged from the customers representing as duty of excise. Whereas, in the present case, no amount has been charged from the customers by representing it as duty of excise. He further submits that on the invoices issued after 24.01.2004 it is mentioned "Exempted under Notification No.50/03-CE dt. 10.06.03". And also against the column of "B.E.D @16%" the word "exempted" has been mentioned which shows that no amount has been charged from the custome....
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....td. 2017(3) GSTL 271 (Tri. Kol.). 7. He further submits that the Ld. Commissioner has ignored the fact that maintenance of same price before and after availment of exemption is also due to fact that benefit of Cenvat Credits availed under Cenvat Credits Rules had been forgone and substantial amount had been spend on carrying out expansion. It is due to this fact that the price of the cylinder charged by appellant before and after availment of exemption remained the same and it could not be presumed that maintenance of same price was due to amount of duty involved on final products. 8. On the other hand, Ld. AR reiterated the findings of the impugned order. 9. After considering the submissions of both the parties and perusal of the materi....
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....mption benefit under the notification No. 6/2000-C.E. and we find that the column of BED had been left blank. In another words, no BED was charged by them from the buyers while selling the goods to them. No presumption that duty was inbuilt in the cum-duty price recovered by them from the buyers, could be drawn, as whenever they had charged the duty, they had shown it in the Invoices against the column BED as we find from the copies of some of the invoices placed on record. "7. Similarly, the fact that the appellants continued to sell their goods to the buyers at the same price at which they were selling earlier, even during the disputed period when they availed the duty exemption under the above referred notification, could not also warr....
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....n from payment of duty under the notification in question, they had separately shown the rate of duty recovered from the buyers of the goods, against the column BED. This fact is quite evident, as discussed above, from the copies of the invoices placed on the record by the appellants. Therefore, the provisions of Section 11D of the Act could not be Invoked against the appellants. 8. In the light of the discussions made above, the impugned order of the Commissioner cannot be sustained and the same is set aside. The appeal of the appellants stands accepted with consequential relief." 10. Further, in the case of Shree Shyam Pulp and Board Mills Ltd cited (Supra), the Division Bench of the Tribunal by relying upon the Pitambar Coated Paper ....
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....undisputedly. The products were fully exempted from payment of duty. A plain reading of Section 11D also shows that what is required to be deposited in the Government exchequer is any amount collected as representing excise duty. In this case there is nothing on record that they have collected any amount as representing excise duty. They have collected a consolidated amount stating it as inclusive of Excise dutles. No specific amount was shown as representing excise duty. On this ground also, the demand does not sustain. We have carefully considered the arguments of Ld. D.R. that they should have reduced the price and passed on the benefit of exemption notification to customers which they have not. It is true, from a plain perusal of the re....