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2015 (2) TMI 557 - AT - Central ExciseValuation of goods - Determination of assessable value - Non inclusion of notional profit @ 10/15% of the manufacturing cost in terms of Rule 8 of the Central Excise Valuation Rules, 2000 read with Section 4 of the Central Excise Act - Held that:- Adjudicating authority have travelled beyond the show-cause notice by adopting comparable value method for confirmation of the demand alongwith penalty. Further, from the documents on record, it is seen that the appellant communicated the declared assessable value, vide declaration filed under Rule 26, from time to time in respect of job work on behalf of HLL. This declaration has been filed on the basis of communication received from the principal manufacturer. Further the assessable value declared varied only marginally, which is evident from the cost certificate issued by the Chartered Accountant. Further, the appellant had suo motu paid the differential duty alongwith interest, much before the issue of show-cause notice. The show-cause notice does not allege any contumacious conduct or active disregard to provisions of law or concealment on part of the appellant. The only ground taken in show-cause notice is wrong and misconceived. Thus, the impugned order is not sustainable. Thus, the appeal is allowed and the impugned order of the Commissioner (Appeals) as well as the Order-in-Original dated 18.11.2005 is set aside. The appeal is allowed with consequential relief if any. It is informed by the ld. Counsel that during the pendency of appeal, Revenue has collected the impugned demand by way of adjustment of refund. The Revenue is hereby directed to refund the impugned amount collected forthwith, not exceeding 30 days from receipt of the order, alongwith interest as per Rules. - Decided in favour of assessee.
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