2025-VIL-2055-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Manufacture of goods – Demand of short paid duty – Appellant is engaged in manufacture of various excisable goods – Appellant cleared Sulphuric Acid to their sister unit by assessing goods for payment of excise duty at rate of 110% of cost of production of such goods – Department issued show cause notice to Appellant by proposing demand of short paid Central Excise duty – Adjudicating authority confirmed demand as proposed in show cause notice – Commissioner (Appeals) upheld order passed by Adjudicating Authority – Whether Appellant is liable to pay only differential duty after making adjustment of excess paid duty during a period with short paid duty during other period – HELD – There is no sale to independent buyers and only inter unit transfer of goods for captive consumption is involved. In case of inter unit transfer, valuation was adopted on basis of CAS-4. There seems nothing wrong in adopting previous financial year’s audit data to prepare CAS-4 and use same for assessing duty on inter unit transfer of goods and then reconcile duty payment figures as and when figures for current year is available. Appellant had short paid excise duty in first half of Financial Year, but had paid excess excise duty in second half of Financial Year. As there is no sale of goods, adjustment of excess payment of excise duty against short payment of duty is legally permissible. Decision of lower authorities denying adjustment of excess paid duty for some month with short payment in some months, is not proper. Impugned order passed by Commissioner (Appeals) is set aside – Appeal allowed
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