W.P. (C) No. 196 of 2016. Case: Mawthlliang Wood Products Pvt. Ltd. Vs Commr. of C. Ex., Shillong. Meghalaya High Court
| Case Number | W.P. (C) No. 196 of 2016 |
| Counsel | For Appellant: Shri N. Das Gupta, Adv. and For Respondents: Shri N. Mozika, Adv. |
| Judges | Dinesh Maheshwari, C.J. and Ved Prakash Vaish, J. |
| Issue | Central Excise Tariff Act, 1985 |
| Citation | 2016 (340) ELT 638 (Meghalaya) |
| Judgement Date | August 24, 2016 |
| Court | Meghalaya High Court |
Order:
Dinesh Maheshwari, C.J.
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By way of this writ petition, the petitioner-company, said to be engaged in manufacture of Veneer falling under Chapter 44 of the First Schedule to the Central Excise Tariff Act, 1985, has questioned the order dated 28-1-2016 as passed by the Commissioner of Central Excise, Shillong [''the Commissioner''] on its application for ''Fixation of Special Rate of the Actual Value Addition'' in terms of Notification No. 20/2007-C.E., dated 25-4-2007 (as amended).
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By the order impugned, the Commissioner has rejected the application so made by the petitioner only on the ground that the same was barred by time-limit, while observing as under:-
.......DISCUSSION AND FINDINGS
5. In this instant case, it is noticed that the applicant has filed their said application on 1-10-2015 and the relevant documents, namely a copy of the audited Balance Sheet for the Financial Year 2014-15, statement of Raw material consumption, Sales Registers for the Financial Year 2014-15, Raw Materials purchase statement and the Auditor''s Certificate of the value addition issued by their statutory auditor showing the rate of their value addition as 54.40%, were submitted to this office on 16-10-2015 as is evident from the Commissionerate date-receipt stamp embossed on the Applicant''s letter.
6. Notification No. 20/2007-C.E., dated 25-4-2007 stipulates that the manufacture may apply to the commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under this Notification, if the manufacturer finds that the actual value addition in the production or manufacture of the said goods is at least 115 percent of the rate specified in the said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner of Central Excise or Commissioner of Customs and Central Excise, as the case may be, not later than the 30th day of September in a financial year for determination of such special rate, stating all relevant facts including the proportion in which the material or components are used in the production or manufacture of goods.
Provided that the Commissioner of Central Excise or Commissioner of Customs and Central Excise, as the case may be, may if he is satisfied that the...
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