M/s. Murlidhar Ratanlal Exports Versus Commissioner of CGST, Howrah
Central Excise
2018 (11) TMI 669 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 24-9-2018
E/78025/2018 – FO/76654/2018
Central Excise
Shri P.K. Choudhary, Member (Judicial)
Shri Shyamal Dey, Advocate for the Appellant (s)
Shri S.S.Chattopadhyay, Suptd.(AR) for the Respondent (s)
ORDER
Per Shri P.K.Choudhary
The appellant is engaged in the manufacturing of various types and specifications of Jute Yarn/Twine, Jute Sacking Fabrics, Jute Hessian Fabrics and Jute Sacking Bags for selling the same both in domestic as well as foreign market on payment of duty i.e. Jute Manufactures Cess. Show Cause Notice dated 07.09.2015 was issued for non-payment of jute cess leviable under Section 3 of Jute Manufactures Cess Act, 1983. The Adjudicating Authority dropped the demand of Rs. 42,59,724/- and confirmed the demand of Rs. 75,033/- alongwith interest and imposed equal penalty under Section 11AC of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iod of limitation, under relevant show cause notice dated 07.09.2015, beyond normal period of 1 (one) year is barred by time.
3. Ld. DR submits that the documents in respect of difference of 127.840 MT was not produced before the adjudicating authority and reiterates the discussions and findings of the impugned order.
4. Heard both sides and perused the appeal records.
5. I find that the show cause notice was issued for a differential quantity of 7385.446 MT of jute goods. The Adjudicating Authority has observed in paragraph 4.17 of the adjudication order as under:
“4.17. From the above verification and observation I find that during the material period the noticee had taken out a quantity of 7658.814 MT of their product from DSA for reprocess which tallied with that of the figure obtained from the ER-1 statement and manual statement. This figure squares up the quantity as mentioned in the demand portion of the show cause notice. In fact this quantity of 7658.814 MT is higher than
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
operations of the Jute Manufacturing Industries over a period of 15 years and I certify that the procedure adopted by the assesee is a common practice in the jute manufacturing industries all over the country. Detailed statement and invoices in respect of the clearance of the said waste materials are also enclosed herewith (35 pages).
This certificate has been issued upon the request of the M/s Murlidhar Ratanlal Exports Ltd., Unit – Hasting Jute Mill. We visited and verified the related records and after proper examination of the records maintained by Hastings Jute Mill, Rishra. This certificate is issued for the above mentioned period.”
6. I also find that the copies of the invoices are made part of the Cost Accountant's certificate and the same were also filed before the lower appellate authority. The Hon'ble Allahabad High Court in the case of CCE, Noida v. Accurate Chemical Industries [2014(310) ELT 441 (All.)] on an identical situation dismissed the appeal filed by the Revenu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =