2005 (10) TMI 366

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..... r : S.S. Sekhon, Member, (T)]. Heard both sides. Revenue is aggrieved by the decision of the Commissioner (Appeals) in having set aside the order of confirmation of duty demands made by the Dy. Commissioner, who determined the value of Pure Acids cleared by the respondents by adding profit margin of 15% i.e. 115% of cost of production as per the provisions of Section 4 of the Central Excis .....

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..... ccording to the rules laid down in the Apex Court Judgment in case of Ujagar Prints Ltd. v. UOI - 1989 (39) E.L.T. 493 (S.C.) even after 1-7-2000 is the law. This Tribunal in M/s. Tara Industries Ltd v. C.C.EX. - 2003 (161) E.L.T. 758 (Tri.-Del.) has held so; as well as Boards Circular No. 619/10/2002/CX., dated 19-2-2002 stipulate the same. 4. Following the same we find no reason to arrive at .....

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