TaxTMI 
TaxTMI 
2025 (11) TMI 1191
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.... Rolled Coils, Cold Rolled Sheets, Tin Mill Black Plates and Galvanised Plain and Corrugated Sheets falling under Chapter 72 and 73 of the Central Excise Tariff Act, 1985. The goods manufactured by the Appellant are sold both to independent buyers at the factory gate and stock transferred to the Branch Sales Offices throughout the country and also cleared to its other units situated at Durgapur, Salem and Rourkela. An audit was conducted by the department for the period 2006 to 2009 wherein the department made an observation that the Appellant undervalued the goods which were cleared to their own sister units as compared to the price at which the same were sold to independent buyers. 2. A Show Cause Notice dated 04.05.2011 was issued by ....
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....ey have been showing the details of all their clearances in the monthly Returns, they have not suppressed any factual details. Thus, as per the appellant no case was made out by the Revenue for invoking the extended period demand. However, after due process, the Adjudicating authority has confirmed the demand. Being aggrieved by the impugned order, the appellants have filed the present appeal. 4. The Ld. Counsel appearing for the appellant, makes the following submissions: 4.1 It is submitted that Rule 4 is squarely applicable in the instant case much as the value of excisable goods cleared to the Appellant's other units is based on the value of 'such goods' sold by the Appellant to independent buyers. Therefore, in terms of Rule 4, w....
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.... v. Commissioner of Central Excise, Kolkata-II - 2025 (4) TMI 753 - CESTAT Kolkata Shri Mahavir Ferro Alloys Pvt. Ltd. And Shri Vicky Jain Managing Director vs Commissioner of CGST & Central Excise, Rourkela - Odisha 2025 (2) TMI 477 - CESTAT KOLKATA H. V. Transmission Ltd. v. CCE, Jamshedpur - 2023 (12) TMI 118 - CESTAT Kolkata. Hindalco Industries Ltd. v. Commissioner of Central Excise, Bhubaneswar-II - 2023 (5) TMI 720 - CESTAT Kolkata. Tata Motors Ltd., Jamshedpur v. CCE, Jamshedpur - Final Order No. 76041/2024 dated 22.05.2024 of Hon'ble CESTAT Kolkata 5. In view of the above submissions, it is prayed that the appeal may be allowed on merits. 6. The Ld Counsel also takes the pleading of the pro....
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....goods to their own sister units, which will call for adoption of Assessable Value based on Costing plus 10% profit margin in terms of Rule 8 of the Valuation Rules. The appellants have not been able to prove that in case of all the goods in question, they had the details of value adopted for the independent buyers. Hence, he justifies the confirmed demand. 10. Heard both the sides and perused the Appeal papers and the written submissions made. 11. We find that the facts are not in dispute. Admittedly, the goods in question have been cleared to the sister units of the appellant, wherein the receiving units use the same as their inputs and take the Cenvat Credit. Without having to go into as to whether the appellants were having indepen....
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....e & Service Tax, Ranchi I, vide Final Order No. 75435/2025 in Excise Appeal No. 75523 of 2016 pertaining to a different unit of the same assessee and concerning the same issue pertaining to valuation of inter-unit transfer of refractory material had held that no demand is sustainable since the issue is revenue neutral. The relevant paragraph of the said decision is extracted below for ready reference - ..... 6.3. In view of the above discussions and by relying upon the decisions cited supra we hold that the demand confirmed in the impugned order is not sustainable and accordingly, we set aside the same. Since the demand of duty is not sustained, the question of demanding interest and imposition of penalty does not arise." ....