2006 (4) TMI 31

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..... sue is before us on remand by the Hon'ble Supreme Court under judgment in the case of Proctor & Gamble Hygiene & Health Care Ltd. Vs. CCE Bhopal -2005 (71) RLT 606 (SC) =2005 (190) ELT 289 (SC).              2. The appellant manufactures the aforesaid detergent in its factory near Mandideep near Bhopal, clears it in 25 Kg. (bulk) pa .....

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..... was short levy of duty since the value was required to be correctly fixed by taking into account the sale price of the retail packs. Rule 6 (b) (ii) of Central Excise Valuation Rules was relied on for the valuation. This valuation and the differential duty demand consequently made are being challenged in the present appeal. 4. The appellant is challenging the order both on merits as well as on li .....

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..... Court in the case Sidhartha Tubes Ltd. [reported in 2006 (72) RLT 1(SC)) in support of contention that the goods are to be assessed and cleared based on their condition at the time of their removal from the factory of manufacture and post clearance processes cannot be taken into account. 5. The contention of the Ld. SDR is that, under the impugned order, also detergent is being assessed based on .....

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..... ns settled by the decision of this Tribunal in the case of Savita Chemicals and that decision has attained finality. 7. With regard to limitation, it is being pointed out by the appellant that from 1990 onwards, the appellant had been having the same practice with regard to the detergent in question and all through the assessment was being claimed and approved based on the cost of production of t .....

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..... sp; whatever enquiries deemed necessary for the purpose of determining whether the claim was legal or not. Since the valuation on the same basis remains undisputed for the earlier and subsequent periods, the dispute for the limited period of one year can be treated only as the result of a different view being taken by a particular officer and not the result of suppression of facts with intend to e .....

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