The Mumbai Regional Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that goods are to be assessed in the form they are produced for assessment and demand of duty on clearance ‘fruit juice’ instead of ‘fruit pulp’ will not be sustained. M/s. Mother Dairy Fruit and Vegetable Pvt. Ltd, the appellant challenged the order in appeal No. YDB(32)MV/2012 dated 29.05.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-I, upholding order dated 13.12.2011 of the Additional Commissioner of Central Excise which confirmed the amounts of unpaid differential duties of excise of 28,16,877/- under Section 11A(2) [now Section 11A(10)] of the Central Excise Act, 1944 along with accrued interest thereon under Section 11AB [now Section 11AA] of the Central Excise Act, 1944.
Source Taxscan
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