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2014 (2) TMI 398 - AT - Central ExciseValuation - sale to related parties - Rule 9 read with Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Held that:- Method of calculation adopted by the appellants is not proper way of calculation. We agree with the findings of learned Commissioner that under no circumstances, cost of production is less than Rs.8,25,955/- PMT. Differential duty arrived in earlier Original-in-Order and this Order-in-Original is the same - Method of calculation in these circumstances has to be based on monthly calculations as variations are very wide and average method cannot be adopted. On perusal of production and costing as given in the table in proceeding pass, it is evident that in some months production was very high and in some months, production recorded was too less. Considering overall circumstances, prima facie case is made by the Revenue - Conditional stay granted.
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