M\/s. Manaksia Aluminium Company Ltd. Versus Commissioner of CGST, Bolpur
Central Excise
2018 (12) TMI 715 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 17-8-2018
Appeal No. E\/76291\/2018 – FO\/76535\/2018
Central Excise
Shri P.K. Choudhary, Member (Judicial)
\nShri S.P. Siddhanta, Consultant for the Appellant (s)
\nShri S.S. Chattopadhyay, Suptd.(AR) for the Respondent (s)
\nORDER
\nPer Shri P.K. Choudhary
\n1. The appellant is a small scale manufacturer of Alluminium Ingot, Sheet and Coil classifiable under Chapter 76 of the Central Excise Tariff Act, 1985. Show Cause Notice was issued on 31.01.2008 alleging short payment of central excise duty of Rs. 75,32,648\/- during the period 2003-04, 2004-05, 2005-06 and 2006-07<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation of Rule 8 of the Valuation Rules. The sale is not to unrelated buyer and hence the situation of revenue neutral is applicable to the facts of the present case. Ld. Consultant further submits that since the appellants have been filing RT-12 Returns on a regular basis, and if the department did not agree to their valuation, they could have issued the show cause notice in time. In this case the show cause notice has been issued beyond the normal period alleging suppression of facts. He relied on the decision of the Tribunal in the case of Sundram Fasteners Ltd. vs. Commr. Of Cus. & C.Ex, Hyderabad-I [2009(237) ELT 55(Tri.-Bang.)]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ster units. They have been filing the monthly returns regularly. There is no allegation that returns have not been filed. In fact, during the relevant period, there was no system of filing the pricelists under Rule 173C. In these circumstances, we are of the view that the Commissioner (A)'s finding with regard to suppression of facts is not correct, as the appellants have been filing the RT-12 returns regularly. If the department had not agreed with their valuation, they could have issued the show cause notice in time. In this case, the show cause notice has been issued beyond the normal period alleging suppression of facts. On this ground alone, the entire demand is liable to be set aside. Moreover, we also find great merit in the contenti<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Manaksia Aluminium Company Ltd. Versus Commissioner of CGST, BolpurCentral Excise2018 (12) TMI 715 – CESTAT KOLKATA – TMICESTAT KOLKATA – ATDated:- 17-8-2018Appeal No. E\/76291\/2018 – FO\/76535\/2018Central ExciseShri P.K. Choudhary, Member (Judicial) Shri S.P. Siddhanta, Consultant for the Appellant (s) Shri S.S. Chattopadhyay, Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. The … Continue reading “M\/s. Manaksia Aluminium Company Ltd. Versus Commissioner of CGST, Bolpur”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15507","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15507","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15507"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15507\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. Ld. D.R. reiterates the orders of the lower authorities and submits that in various decisions, on the as<\/p>\n
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