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2015 (4) TMI 385 - BOMBAY HIGH COURTChallenge to the show cause notice - Valuation of goods - alternate remedy - supply of cement to their own ready-mix concrete units for captive consumption - captive consumption - Held that:- The duty of excise is chargeable on excisable goods with reference to their value then on each removal of the goods the value shall be determined. In a case where the goods are sold by the assessee for delivery at the time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for sale, it would be the transaction value for the purposes of computation of duty chargeable on the excisable goods. In any other case, including where the goods are not sold, the value has to be determined in accordance with the manner prescribed. Adjudicating Authority will bear in mind the clear language of these Rules and the sub-rules, if any. There is nothing and after the clarification by Mr. Kantharia , by which the petitioners cannot expect a fair adjudication. Once there are circulars in place which also take into consideration the situation which may have to be dealt with and for guiding the Revenue officials and particularly clauses like clause 29 of the circular dated 30th June, 2000, devise some scheme, then that is bound to be taken note of. In the circumstances, we do not think that the respondents will be only guided by the view taken in the larger Bench decision of the Tribunal. That may have been referred to in the show cause notice, but it is always open for the petitioners to contend that the Tribunal decision cannot have any application to their case. Further, it can be urged that the Tribunal decision cannot be said to be running contrary to or overriding any circulars which , according to the petitioners, bind the department or Revenue. All contentions of the petitioners, including based on the grounds in the writ petition are, therefore, kept open and for being raised - Petition disposed of.
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