2023-VIL-966-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Clearance of goods – Adoption of genuine factory gate sale price – Payment of duty – Appellant has cleared their various products to their depots and also sold same to independent third parties – Department initiated proceedings on ground that valuation adopted by Appellant for their clearances to depots were not as per prescribed statutory provisions – Adjudicating Authority set aside demand proposed in show cause notice – Commissioner (Appeals) set aside order of Adjudicating Authority and remanded matter for de-novo adjudication to Adjudicating Authority – Whether Appellant is correct in adopting independent third party factory gate price for making payment of Excise Duty when goods are cleared to their depots – HELD – This is third round of litigation on this issue – During last round of litigation, Tribunal remanded matter to Adjudicating Authority to reconsider issue by specifically holding that if a genuine factory gate sale price is available, same should be applied for valuation of clearances in question – Procedure adopted by Appellant right through April 1991 to September 1996 remained same for value adopted by them for clearances to their depots which is based on factory gate sales done by them, for which they have produced documentary evidence before Lower Authorities – Appellant has been able to establish that they have genuine factory gate sales by clearing these goods to various unrelated third parties – Adjudicating Authority, after proper verification of all documentary evidence placed before him, dropped demand proposals, however, Department continued to pursue appeal before Commissioner (Appeals) – Even after finding that Appellant had produced all records to show that genuine factory gate sale price exists, Commissioner (Appeals) has gone ahead and remanded matter to Adjudicating Authority – Impugned order is set aside and appeal is allowed
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