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TMI Blog2016 (3) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. After the matter was heard and order was pronounced, a copy of the fax letter from Ms/. Nagarkar Associates was produced seeking adjournment. 3. The issue involved in this case regarding valuation of the captively consumed different types of printed packing materials usually of paper and paperboard. The respondent used to do the printing of their packing materials in-house for use in their final products, namely, cigarettes; sometime they used to remove such packing material and printing inks to their factory at Vadodara and Guwahati. 4. It was alleged that the respondent undervalued captively consumed goods by not considering the cost of the products in its perspective during the period July 1998 to February 2002. It was alleged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case is regarding undervaluation of the goods manufactured in-house for captive consumption in the respondent's own factory. At the outset, we find the submission made by the learned departmental representative are not acceptable to us as also the grounds of appeal for more than one reason. 6.1. Firstly, we find that the costing of the product, cigarettes was also a disputed issue and for the period prior to the period in question in this case, the respondent were directed to prepare the costing and assessable value of the product on the basis of Assistant Director (Cost) recommendation dated 10/11/1993 which was done so by the respondent for the period prior to and also subsequently. It cannot be now said that the appellant had sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted to the Department the method for valuation of goods falling under Chapter 32 and Chapter 48, which were captively consumed, as per directions of Department and A.D. (Cost). The valuation declared for the finance year 1994-95 till 1996-97 were modified as per recommendation of A.D. (Cost) and vide Order-In-Original No 128/97 dt. 31.07.1997. The Divisional Assistant Commissioner, had accepted the declaration filed by them for the above period which were earlier made provisional, that the assessable values declared by them for the subsequent finance year 1997-98 till 2000-01 were also in accordance Order-In-Original, which included all the heads of expenses as recommended by A.D. (Cost) vide his report dt. 10.11.1993. 13. I this regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese orders would attained finality and would not be subject to review by any authority at belated stage." 6.4 Further, we find that the first appellate authority has correctly come to the conclusion that there cannot be any suppression of facts or misstatement or collusion on the part of the respondent for invoking the extended period, for the simple reason that the final products manufactured by the respondent are cigarettes, which during the period, was under physical control of the departmental officer, who is regularly posted at the respondent's factory. The findings of the first appellate authority on this point are also very detailed one which we reproduce. "15. The appellants were working under physical control and Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X
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