TaxTMI 
TaxTMI 
2026 (8) TMI 10
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.... The facts of the case are that the appellant is engaged in manufacturing of SS pipes and tubes. A show cause notice was issued to the appellant on 27.02.2019 alleging that the appellant has evaded central excise duty of Rs. 12,76,173/- as there is a difference in assessable value shown in the ER-1 return and revenue from operation shown in the balance sheet. So, they are liable to pay duty along with interest and penalty is also imposable. The appellant contested the show cause notice but the adjudicating authority confirmed the demand opposed in the show cause notice and imposed penalty on the appellant. The appeal filed before Commissioner (Appeal) is of no avail and the same was dismissed. Aggrieved from the said order, the appellant is....
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....ures shown in the balance sheet pertain to both Sanchor and Mumbai unit. The same cannot be compared. The impugned order is therefore, not justified in raising the demand by comparing the figures of ER-1 return and consolidated balance sheet. In view of the above he prayed tha the impugned order be set aside and the appeal be allowed. 4. On the other hand learned authorised representative appearing for the department submitted that the appellant has a corporate office at Mumbai and a plant at Sanchor which was registered with Central Excise Commissionerate, therefore, they are a stand alone company and no other manufacturing plant/subsidiary/joint-venture in India. With regard to instructions dated 26.10.2021, it is the submission that t....
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.... has paid central excise duty on the consignment sales made to Mumbai office. We are hereby enclosing the ledgers for your ready reference to substantiate the figures reported by us in the above table. The present show cause notice has alleged that we have short paid central excise duty on the sales reported in our financial statements which is taken as Rs. 71,86,42,214/-. We submit that the present show cause notice pertains to our Sanchore unit so the sales made by Mumbai Office is not to be considered while comparing the turnover reported in the excise returns filed by us. Therefore, the re-conciliation is to be made of the turnover reported in financial statements for the Sanchore unit as Rs. 62,40,32,162/- with that reported i....
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....hor unit, therefore, there is no difference in sales figures. 9. In view of that the demand on account of figure shown short in ER-1 return by the appellant is not sustainable. Therefore, whole of the demand is set aside. Consequently, penalty is also not imposable. 10. In view of this, i set aside the impugned order and allow the appeal with consequential relief, if any. (Order pronounced on 21.07.2026) ============= Document 1 APT ANGEL PIPES AND TUBES PVT. LTD 24 TUV NABCB Manufactures of STAINLESS STEEL PIPES & TUBES Rege. Off : 110/112. Dr. M. G. Mahimtura Marg. 3rd Kumbharwada, Mumbai - 400 004, India. T : +91.22.6743 7601. E : [email protected], [email protected]. W: www.arigeltubes.com Plan....