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2024 (1) TMI 136 - AT - Central ExciseLevy of Central Excise Duty - crane cleared within the factory - amounts to clearance or not - time limitation - suppression of facts or not - HELD THAT:- In general the goods manufactured and used within the factory is prima facie eligible for exemption Notification No. 67/95-CE. However, the said notification carries certain conditions and said conditions. However, in case of non-compliance of the condition the exemption shall not apply. On the scrutiny of the impugned order we find that though the adjudicating authority has given general remark about the captive consumption but the Notification No. 67/95-CE was neither explicitly mentioned nor it’s conditions were verified. Time Limitation - suppression of facts or not - HELD THAT:- As regards the valuation of the goods it is found that adjudicating authority has not followed the cost accounting standard as per the CAS-4 to arrive at the value of the goods for discharging Excise Duty in terms of Rule 8 for captive consumption. Therefore this aspect needs to be reconsidered. The entire matter on all the issues need to be reconsidered by the adjudicating authority afresh. The matter remanded to Adjudicating Authority for passing a fresh order - appeal allowed by way of remand.
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