TaxTMI 
TaxTMI 
2026 (9) TMI 410
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....al Goods and Service Tax & Central Excise for various Commissionerate's across the country in exercise of the powers vested on them read with it under Sections 3 and 5 of the Central Goods and Services Tax Act, 2017 read with Section 139 ibid. As per the said notification dated 19.06.2017, each of the Commissionerate is provided with specific jurisdiction, which inter alia contain particular Postal Index (PIN) code numbers for the areas covered and tax payers falling under such area, who are covered under the existing laws of Central Excise Act, 1944; Finance Act, 1994. Therefore, considering the aforesaid legal provision and that the appellant is presently functioning under the jurisdiction of the Central Goods and Service Tax authorities, the revised name and address of the respondent department has been suitably incorporated. The Registry is also directed to incorporate the following changed name and address of the respondent/appellant department in the appeal records for the purpose of disposal of the appeal, as "Commissioner of Central Goods and Services Tax & Central Excise, Navi Mumbai Commissionerate, 16th Floor, Satra Plaza, Sector-19D, Palm Beach Road, Vashi, Navi Mumbai ....
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.... System (PDS), the duty payable on gain/surge shall be the duty payable on MS/HSD. Accordingly, show cause proceedings were initiated for recovery of differential Central Excise duty for the mixed part of SKO and MS/HSD, as the case may be, quantified at higher values, and duty was demanded for an amount of Rs.48,36,419/- (being the differential duty between duty payable on SKO interfaced/intermingled with MS & HSD at Rs.2,64,36,514/- and duty paid on SKO at Rs. 2,16,00,095/-) for the period February, 2014 to March, 2014 along with interest under Section 11A(4)/11A(1) of the Central Excise Act, 1944 by invoking the extended period of time and for imposition of consequent penalty under section 11AC ibid read with Rule 25 of the Central Excise Rules, 2002 vide Show Cause Notice (SCN) dated 03.03.2015. 3.5 In adjudication of the said SCN dated 03.03.2015, learned Additional Commissioner of Central Excise, upon examination of the various issues had confirmed the duty demands raised in the SCN, besides imposing penalty for equal amount of duty demanded under Section 11AC ibid read with Rule 25 ibid vide order dated 20.10.2015 on the grounds of suppression of facts and contravention o....
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....imed that the impugned order is sustainable and appeal filed by the appellants cannot be entertained. 6. Heard both sides and perused the records of the case. We have also examined the submissions advanced by learned Advocate appearing for the appellant and the learned Authorized Representative of the Department. 7. The issue involved in this appeal is to examine whether the appellants are liable to pay Central Excise duty on intermingled SKO with HSD/MS, at the higher of the two duties i.e., duty payable on a SKO, not used for intended purpose of PDS and duty payable on surge/gain in HSD/MS, during the disputed of February, 2014 to March, 2014; and whether the adjudged demands confirmed in the impugned order is legally sustainable. 8.1 Both sides agree that the issue arising out of the present dispute for the earlier periods have already been decided favourably in the case of the appellants vide Final Orders No. A/ 86017/2025 dated 17.07.2025; No. A/86700/2025 dated 23.10.2025; No. A/86733/2025 dated 30.10.2025 and No. A/86734/2025 dated 30.10.2025. We note that in these orders, the issue have been discussed thread bare including classification of the intermix SKO and the....
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....he completion of a manufactured product; (ii) Which is specified in relation to any goods in the Section or chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5of 1986) as amounting to manufacture; or (iii) Which, in relation to the goods specified in Third Schedule involves packing or re-packing of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer From the reading of the above clause, it is clear that the activity specified in the said clause (iii) will amount to manufacture only in respect of the goods specified under Third schedule. It is undisputed that the products of the appellant are not specified under third schedule, therefore, whatever activity mentioned in clause (iii) shall not apply to the goods which are not specified in Third schedule. For this reason, intermixing of SKO with HSD/MS does not amount to manufacture. 11. As per our above discussion, the differential duty demand raised on interface quantity of SKO is clearly n....