TMI Blog2015 (10) TMI 2071X X X X Extracts X X X X X X X X Extracts X X X X ..... on cost of production. We find in the present case the appellant has submitted some certificates during the adjudication. However, these have not been examined by the Commissioner or by the costing expert i.e. Assistant Director (Cost) with reference to the relevant circulars of the Board available at that point of time. - Impugned order set aside - matter remanded back - Decided in favour of assessee. - APPEAL Nos. E/2200 & 2201/05 - - - Dated:- 7-9-2015 - Mr. P.K. Jain, Member (Technical) And Mr. S.S. Garg, Member (Judicial) Shri Rajesh Ostwal, Advocate : For The Petitioner Shri Ashutosh Nath, Assistant Commissioner (AR) : For The Respondent ORDER Per: P.K. Jain Brief facts of the case are that the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The Thane unit claimed that they have provided certain technical know how to the Ennore unit so as to reduce the use of AE 1 and AE 2 in the manufacture of emulsifier which was being produced by the Ennore unit. However, they could not produce any agreement or any other tangible evidence in support of the said contention. Statements of certain persons were recorded. The officials at the Ennore unit denied knowledge of any such things. The officials at the Thane unit could not indicate the basis of raising debit notes of different amounts for different periods. Revenue, after investigation, issued a show cause notice considering the amount recovered by such debit notes as additional consideration for computing the value and raised the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product at their Ennore factory was not dutiable and thus the prices were reduced in order to evade the duty. Even the price declarations were not filed in the correct proforma and at the time of filing of the price list, the fact that the goods are being sent to their own unit was not mentioned and the relevant proforma supported by the Cost Accountant was not submitted. The learned AR further submitted that the officials of the Ennore plant expressed their ignorance about any technical know how being supplied by the Thane unit so as to reduce the use of the product AE-1 and AE-2 in the manufacturing process. It was further submitted that the officials at the Thane unit even could not tell the basis on which the debit notes were raised and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the relevant circulars of the Board available at that point of time. 6. Under the circumstances, we set aside the order passed by the Commissioner and remand the matter back to the Commissioner to examine the certificates produced by the appellant and if necessary, ask the appellant to submit the supporting balance sheet and any other details required relating to the Thane unit as also Ennore unit and based upon such details, the balance sheet and the Chartered Accountants certificate, the matter may be referred to the costing expert i.e. Assistant Director (Cost) or any other appropriate authority and thereafter determine the value as per old Rule 6 of the Central Excise Valuation Rules. While determining the value under the said Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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