2025 (3) TMI 496

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....OLKATA - TMI<br>CESTAT KOLKATA - AT<br>Dated:- 12-2-2025<br>Excise Appeal No. 75955 of 2016 Excise Appeal No. 75956 of 2016 Excise Appeal No. 75957 of 2016 Excise Appeal No. 75958 of 2016 - FINAL ORDER NO. 75436-75439/2025<br>Central Excise<br>HON'BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) And HON'BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) Shri Deepro Sen & Mr.Shovit Betal, both Advocates for the Appel....

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....ing Company, for undertaking packing of such cells with chargers. 2.2 The Appellant paid excise duty on such clearances made to the job worker by determining value in terms of Rule 8 of the Valuation Rules by adopting value as cost plus 10%. The instant dispute relates to this valuation. 2.3 An audit was conducted wherein it was found that after undertaking the packing, the packed goods were ret....

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.... unexplained delay, the SCN dated 07.07.2015 was issued. 2.7 The demand was arrived at by invoking Rule 10A of the Valuation Rules, stating that the excise duty was payable on the value at which such goods were ultimately sold by Appellant from its depot (as per price list). 2.8 The entire amount of demand proposed vide the SCN was confirmed by the Ld. Principal Commissioner vide O-I-O dated 14.....

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..... On the other hand, the ld.A.R. for the Revenue, supported the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that the appellant is contesting that the demand is barred by limitation. We find that the audit was conducted and a spot memo was issued on 25.07.2012, and which was replied by the appellants on 27.09.2012. Thereafter, a show-cause notice was issued....