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2017 (4) TMI 215 - CESTAT MUMBAIValuation - Job-work - short payment of duty - The case of the department is that value of such goods should have been determined by cost construction method, the appellant suppressed the fact about increase in cost of raw material. Accordingly correct assessable value consequent upon increase in raw material cost was not declared - demand - Held that: - appellant has adopted valuation in terms of N/N. 27/92-CE(NT) i.e. sale price of the goods manufactured on the job work basis at which the goods is sold by the principle manufacturer i.e. M/s. TISCO. In this case the said price is in conformity to Section 4(i)(a) therefore value u/s 4(i)(a) cannot be influenced by any other factor. The proposal of the department to add differential cost of raw material is only permissible if the appellant adopt the valuation as per principle laid down in case of Ujagar Print, which is not the case here. Therefore addition of any amount in the present case differential cost of raw material is not permissible - Appeal allowed - decided in favor of appellant.
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