2024 (9) TMI 312

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....excisable goods. The present demand has been raised on account of valuation of goods cleared to their sister concerned. Out of the 11 goods transferred to sister unit, in case of 7 goods cleared to their sister concern, there was alleged short payment of duty amounting to Rs. 33,47,916/-. However, in respect of balance four items, there was an excess payment of duty amounting to Rs. 1,22,70,567/-. As a result they have paid excess duty amounting to Rs. 89,22,652-. He argued that the issue has been decided and is no longer res integra. He relied on the following decisions :- (a) Bajaj Tempo Ltd. vs. Commissioner of Central Excise, Pune - 2004 (172) E.L.T. 473 (Tri. Mumbai) (b) Suzlon Energy Limited vs. Commissioner of Centr....

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....he department. Subsequently, they re- determined the value for the consignments cleared after 1-7-2000 and paid differential duty of Rs. 1,18,25,451/- the Cenvat credit of which they have taken at their recipient factory. Such payment was made before issue of any show cause notice and within six months of the clearance in respect of all the consignments. The fresh valuation done under the new rules has not been disputed by the department. He demand for Rs. 26,63,851/-, which is the subject matter of the impugned orders passed by the lower authorities, is attributable to the fact that in respect of some consignments the duty was paid on a higher value compared to the re-determined value and hence the appellants, according to the Department, ....

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....dicating Authority has vide Order-In-Original No. ANK-I/AC-KKK/42/DEM/2016-17 dated 21.10.2016 dropped the demand. Learned Counsel has pointed out that said decision of the original Adjudicating Authority has been accepted by the revenue. 3.2. It is seen that the reliance has also been placed on the Hon'ble High Court of Gujarat in the case of Indeos ABS Limited 2010 (254) ELT 628 (Gujarat) in the said decision as following : - " This appeal, preferred by Appellant-Revenue proposes following three questions stated to be substantial questions of law : (a) "Whether in the facts and circumstances of the case, CESTAT is right in allowing appeal filed by the assessee on the ground of revenue neutrality which issue has been k....