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2016 (12) TMI 211 - AT - Central ExciseWhether the adjudicating authority shall automatically invoke Rule 6 (b) (ii) of the Central Excise (Valuation) Rules, 1975 without ruling out the application of sub-rule (i) of the said rule? - Held that: - the exercise of the Authority in the impugned order is confined to determination of value of clearance for captive consumption under Rule 6, the authority is directed to compute the value in accordance with law within a month of receipt of this order comparing the price charged to independent buyers with the value declared by the appellant in respect of clearance to the sister unit of appellant. Appellant is entitled to the reasonable opportunity of hearing and provide details to satisfy the authority - We make it clear that Rule 6 (b) (ii) shall apply only in the event Rule 6 (b) (i) is not applicable. This should be kept in mind by the authority before any decision is taken. The authority shall issue notice to the appellant within three months of receipt of this order for pleading defence, if any and considering the matter in controversy, defence, material facts and law applicable shall pass the order within three months of last date of hearing. Such time frame has been fixed keeping in view that the matter has travelled a lot from the year 1988 - appeal allowed by way of remand.
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