9911796707
TMI Blog2011 (6) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... l India Ltd. has filed this appeal against the impugned order demanding differential duty on goods captively consumed by them on the ground of undervaluation of such captively consumed goods. The brief facts of the case are that the appellants were manufacturers of Lubricating Oil. Intermediate products like Gum Rosin Concentrate, Dorf 5300 and XLM 12.7% etc. were being also manufactured which wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that for the period January, 1992 to December, 1995, a show-cause notice was issued to them on the identical issue of undervaluation of their captively consumed goods and vide Order No. 2012 & 2013 of 2005 dated 6.10.2005, the Bangalore Bench of this Tribunal has held that addition of notional profit of 10% is good enough. Therefore, the decision of the Tribunal in the appellant's own ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3. On the other hand, Shri Kishori Lal, learned SDR submitted that the appellants are liable to adopt the method given by the Board's Circular dated 30.10.1996 and to pay duty on this captively consumed goods by adding profit element based on profit for previous year. As they have not followed the method, the lower authorities have rightly confirmed the demand against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty as demanded by the department and credit has been taken at the recipient's end and in the facts and circumstances of the case, we do not find any need to interfere with the actions already done except that no further adverse consequences like interest shall follow based on the impugned order.
6. The appeal is disposed of accordingly.
(Dictated and pronounced in Court) X X X X Extracts X X X X X X X X Extracts X X X X
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