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2015 (9) TMI 1474 - AT - Central ExciseValuation - inclusion of selling cost, marketing cost, administrative expenses and advertisement expenses in the value adopted for cost of production - appellant referred to the provisons of CAS-4 which has been accepted by the Revenue - Demand of differential duty and imposition of penalty - utilization of CENVAT Credit in case of excisable semi-finished goods - condition is revenue neutral and the assessee has paid the amount demanded prior to show-cause notice - Held that:- the penalty amount is set aside, as the issue is interpretational in nature. The demand of differential duty is also set aside and the matter is remanded for re-determination of duty by the learned Commissioner, who shall re-determine the duty liability as per CAS-4 costing standards. Valuation - manufacture of ADV tyres and captively consumed - not entitled for exemption under Notification No. 67/95-CX dated 16.3.1995 - ADV tyres are cleared at Nil rate of duty under Notification No. 6/2000 dated 1.3.2000 - whether valuation had to be in accordance with Rule 8 of the Valuation Rules, 2000 - duty paid under protest - Demand of differential duty and imposition of penalty - Held that:- the whole issue is interpretational and the matter can be considered in view of the similar earlier decisions of the Tribunal and the Hon'ble Supreme Court in the case of Commissioner of Central Excise Vs. Cadbury India Ltd. [2006 (8) TMI 2 - SUPREME COURT OF INDIA]. The penalty amount is set aside as the issue is revenue neutral and also in view of the fact that the appellant has deposited the amount of duty before issue of show-cause notice. - Appeal allowed by way of remand
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