[Resolved]  Exide — EXIDE

Address:

West Bengal

TO WHOM SO EVER IT MAY CONCERN

Your kind attention is invited to the cases booked by the Directorate General of Central Excise Intelligence (DGCEI) , CHENNAI ZONAL UNITagainst Exide Industries Limited, on the basis of information , Search was conducted simultaneously at the following locations on 26/03/2009 viz. (a) Head office of EXIDE at Kolkatta (b) Factory at Hosur, TamilNadu (c) Depot at Mumbai (d) Depot at Chennai (e) Dealer at Chennai and the Officers also visited (i) factory at Shamnagar, (ii) Marketing Office at Kolkatta, (iii) Marketing Office at Mumbai and recovered various incriminating documents and after conducting thorough investigation by the DGCEI ,necessary Show cause notice (SIX) were issued to M/s Exide Industries Limited On date 17.11.2009 of Rs 32,60,11,071=00

From 1/6/2009 onwards EXIDE started paying duty on value based on MRP of the Automobiles Batteries and they have written to the Jurisdictional Divisions in this regard.

EXIDE have started showing / printing MRP on the cartoons in which the goods are packed and being sold as it is. This clearly shows that they have accepted and rectified their mistake by adopting the plea of the department that the MRP is required to be printed on the cartoons and the assessment of the product has to be done under Section 4A of the Act instead of on transaction value.
The details of SIX Show cause notice (Date: 17/11/2009) are as under:-

Show cause notice-1
F.No.INV/DGCEI/CHZU/13/2009
OR No. 75/2009 SCN No.60/2009 - Date: 17/11/2009
Revenue involved Rs 3,85,77,647=00
Exide Industries Limited
Survey No. 246,Chinchurakanapalli Village,Sevaganapally Panchayat
Hosur Taluk,Krishnagiri District , Tamil Nadu 635 103

Show cause notice-2
F.No.INV/DGCEI/CHZU/13/2009
OR No. 75/2009 SCN No.61/2009 - Date: 17/11/2009
Revenue involved Rs 8,20,89,773=00
Exide Industries Limited
D2, MIDC Industrial Area,Chinchwad East,Pune - 411 019

Show cause notice-3
F.No.INV/DGCEI/CHZU/13/2009
OR No. 75/2009 SCN No.62/2009 - Date: 17/11/2009
Revenue involved Rs-4,89,09,336=00
Exide Industries Limited
Plot No. T-17,MIDC Taloja Industrial Area,Taloja,Raigad District - 410 208

Show cause notice-4
F.No.INV/DGCEI/CHZU/13/2009
OR No. 75/2009 SCN No.63/2009 - Date: 17/11/2009
Revenue involved Rs 3,46,64,465=00
Exide Industries Limited
Durgachak,Haldia - 721 602,Dist. Midnapur, West Bengal

Show cause notice-5
F.No.INV/DGCEI/CHZU/13/2009
OR No. 75/2009 SCN No.64/2009 - Date: 17/11/2009
Revenue involved Rs 4,47,68,459=00
Exide Industries Limited
91, New Chord Road, P.O. Athpur, Shamnagar - 743 128

Show cause notice-6
F.No.INV/DGCEI/CHZU/13/2009
OR No. 75/2009 SCN No.65/2009 - Date: 17/11/2009
Revenue involved Rs 7,70,01,391=00
Exide Industries Limited
Plot no. 179, Sector 3, HSIDC Growth Centre, Bawal , District Rewari- 123501,Haryana