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K.K.USHA, C.N.B.NAIR
Pace Marketing Specialities Ltd. – Appellant
Versus
Commissioner of Central Excise, Meerut – Respondent
Per C.N.B. Nair : The appellants are engaged in the manufacture of adhesives which are liable to Central Excise duty. The adhesive so manufactured is sold at factory gate as well as from the depots. The appellants manufacture the goods in their own brand name as well as in the brand name of M/s. Vam Organic Chemicals Limited (VOCL) and M/s. Indian Emulsions Pvt. Limited.
2. The issue raised in this appeal is the valuation of the adhesive for the purpose of levying central excise duty on advalorem basis. Under a show cause notice dated 29.3.2001 proceedings were initiated by the Commissioner of Central Excise, Meerut for recovery of Central Excise duty alleged to be short levied on the clearances of the adhesive for the period April 1996 to January, 2001. The ground for re-opening the assessment was that the value on which duty was originally paid excluded certain elements like discounts which were not eligible for exclusion. Under the adjudication order dated 21.11.2001 impugned in this appeal, the Commissioner upheld the allegation regarding under-valuation raised in the show cause notice and demanded a short paid duty of over Rs. 84 lakhs. An amount equal to the duty found to
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