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2018 (3) TMI 1681 - AT - Central ExciseValuation - job-work - section 4 of Central Excise Act, 1944 - It is the claim of the appellant that the peculiar circumstances of the clearances effected from the factory have not been taken into account by the adjudicating authority - principes of natural justice. Held that:- The leap from the applicability of section 4 of Central Excise Act, 1944 to the disinclination in accepting the contention of the appellants for invoking of rule 11 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 lacks justification to accord validity to the conclusion that the incorrect provisions for valuation has been resorted to. The specific business model of the appellants does not appear to have weighed with the adjudicating authority. It was also necessary on the part of the adjudicating authority to ascertain the scope of ‘job work’ in the context of the duty liability devolving, and envisaged in Central Excise Act, 1944, on the manufacturer. The matter remanded back to the adjudicating authority to determine all the aspects - appeal allowed by way of remand.
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