2024 (8) TMI 315

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....No. 71476 of 2013 has been filed against the Order-in-Original No. 02/SR/COMMR/GHY/2013-14 dated 20.06.2013 passed by the Ld. Commissioner of Central Excise and Service Tax, Guwahati. The said appeal pertains to Unit IV of the Appellant having Central Excise Registration No. AAACL 3128 MXM 004, engaged in manufacturing of repellents for insects falling under Chapter 38 of the Frist Schedule to the Central Excise Tariff Act, 1985. 1.2. Excise Appeal No. 71477 of 2013 has been filed against the Order-in-Original No. 03/SR/COMMR/GHY/2013-14 dated 21.06.2013 passed by the Commissioner, Central Excise and Service Tax, Guwahati. The said appeal pertains to Unit VI of the Appellant having Central Excise Registration No. AAACL 3128 MXM 003, engage....

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....inancial Year 2009-10. 3.1. The appellant followed the same methodology for fixing the special rate for the subsequent Financial Year of 2010-11. The details of special rate, which the appellant applied for, for Unit-IV and Unit-VI, is extracted below : - Units Product and relevant Chapter Heading Applied special rate Unit IV Repellent for Insects (Chapter 38) 69.13% Unit-VI (i) Repellent for Insects (Chapter 38) (ii) Cleaning Preparations (Chapter 34) (i) 61.89% (ii) 50.70% 3.2. The Ld. Commissioner has rejected the applications for fixation of special rate by the appellant on the ground that while applying for such fixation of special rate, the appellant has determined the sale value by allocation / apportionment of the total s....

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....thodology extracted above. Therefore, having computed the actual value addition based on the prescribed methodology, the special rate as assessed by them is duly eligible and the same is to be fixed. c) Further, as regards the Sale Value that has been adopted, as explained in the facts above and also Note 1(a)(i) of the Notes to the Financial Statements, it has been duly disclosed that "Unit wise sales have been allocated/accounted for in the ratio of value of excise clearance made by each unit." 5.1. The appellant further submits that the issue is no longer res integra as this Tribunal has decided the same issue in respect of M/s. Hindustan Unilever Ltd. v. Commissioner of Central Excise & Service Tax, Dibrugarh [2023 (10) TMI 991 - CES....

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.... value is arrived at from the audited financial statements of the Company by apportioning the same to respective units on the basis of their stock transfer ratio or not. 9.1. We observe that this issue is no longer res integra as this Tribunal has decided the same issue in the case of M/s. Hindustan Unilever Ltd. v. Commissioner of Central Excise & Service Tax, Dibrugarh [2023 (10) TMI 991 - CESTAT, Kolkata]. The relevant portion of the said decision is extracted below: - "7. Now, another issue raised by the Id. Commissioner that the gross sales value based on all India average rate is not acceptable. 8. We find that the products manufactured by the appellants were delivered to their depots from where the same were sold at a uniform se....