TMI Blog2008 (9) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... - the stay application is allowed granting waiver of pre-deposit and staying its recovery till the disposal of the appeal. - E/19/2008 - 1013/2008 - Dated:- 23-9-2008 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri Dayananda K. C.A., for the Appellant. Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 under Cost Construction Method by adopting the value @ 110% of the cost of production, as per Circulars of the Department. However, the Department has proceeded to arrive at the price on the basis of goods cleared in the normal course at the nearest point of time. 5. The learned Chartered Accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the issue is covered by a large number of judgments as in the cases of Sun Pharmaceutical Industries v. CCE, Surat-II - 2005 (183) E.L.T. 42; Blue Cross Laboratories Ltd. v. CCE, Mumbai - 2006 (202) E.L.T. 182 (Tri.-LB). 6. The learned JCDR has filed parawise comments and submits that the Commissioner has distinguished the judgments and as the revenue involved is very huge and no financia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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