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CX - Copier & Maplitho paper cleared in reel form on payment of duty to cutting centres wherefrom paper sheets were sold at higher values - Value at which goods are sold from place of sale shall be TV - Pre-deposit ordered: CESTAT

By TIOL News Service

MUMBAI, MAR 22, 2015. THE applicant is engaged in the manufacture of paper &paper board and during the period from March 2011 to August 2011 they cleared Copier paper and Maplitho paper in reel form on payment of duty do their various cutting centers for getting them converted into sheet form. From these cutting centers the goods were sold in wholesale trade to various buyers under commercial invoices issued by the applicant. The said goods were sold at a higher price in wholesale trade, than the value at which the appellant paid duty at the time of removal of goods to the various cutting centers.

A differential CE duty demand of Rs.22,927/- was confirmed along with imposition of penalty of Rs.5,000/- u/r 25 of CER, 2002.

Having unsuccessfully contested this order before the Commissioner(A), the appellant is before the CESTAT.

None appeared on behalf of the appellant, perhaps because of an earlier order on similar issue which went against them - see 2014-TIOL-1070-CESTAT-MUM.

The Bench after considering the submissions made by the AR observed -

"5. We find that the fact is not under dispute that applicant cleared the goods in reel form to the cutting centers on payment of excise duty at value which is lower than the value of goods sold in sheet form from the cutting centers. While clearing the goods from the factory of the applicant, the transaction was not of sale whereas the same was transfer of goods to cutting centers. After cutting the goods in the sheet form were actually sold by the same i.e. applicant from the place of cutting centers. As per Section 4 of Central Excise Act read with Rule 6 of Valuation of Rules, it is the value at which the goods is sold from the place of sale of goods shall be the transaction value. Therefore in the present case, we are of the prima facie view that both the lower authorities have correctly and legally confirmed and upheld the differential duty…."

The applicant was directed to make a pre-deposit of the entire duty amount of Rs 22,927/- and report compliance.

(See 2015-TIOL-521-CESTAT-MUM)


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