TMI Blog2024 (3) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). The impugned order is a presumptive order - impugned order is set aside - appeal allowed. - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Rajesh Ostwal, Advocate, for the Appellant Shri Xavier P. Mascarenhas, Superintendent, Authorised Representative for the Respondent ORDER Above stated two appeals are taken together for decision since they are arising out of common impugned order-in-appeal dated 05.09.2013. 2. Brief facts of the case are that the appellant is engaged in the manufacture of polyester films falling under Chapter 39 of Schedule attached to Central Excise Tariff Act, 1985. Appellant has two units at Aurangabad one at Chikalthana and another at Waluj. Appellant is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant quarter has not taken many details which has bearing on cost while calculating the cost of production such as quality control, post production expenses, transportation charges, loading and un-loading charges, bank charges. c) The expenditure heads are credited due to mis-classification hence expenditure is shown at lower side. d) Quarterly CAS-4 is prepared based on unaudited figures and forecast based on experience. e) Purchases made of raw material are shown in other heads hence material cost is understated. f) Closing Inventories / opening inventories are not considered in quarterly CAS-4. g) Inter unit transfer of raw material is not considered in quarterly CAS-4. h) The raw material introduced in production process is in Kg./MT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has submitted that based on the observations by Deputy Director (Cost) through his very reports dated 09.05.2012, 16.05.2012, 23.05.2012 and 12.07.2012, two show cause notices were issued to the appellant in respect of the two units demanding differential duty on the basis of the observations of Deputy Director (Cost). Both the show cause notices were adjudicated by Commissioner of Central Excise, Aurangabad through his order-in-original dated 30.06.2014. Learned Commissioner of Central Excise, Aurangabad in his said order at para 18.2 has observed that when the correspondence was made with the Deputy Director (Cost) by the jurisdictional Central Excise officers having jurisdiction over the appellant, it was established that calcu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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