TMI Blog2015 (8) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... ed @ 110% of cost of production based on CAS 4 certificates in accordance with Rule 8 of Valuation Rules, 2000 as per the orders of Adjudicating authority - Held that:- The issue is no more res integra. The Tribunal in the case of Steel Complex Ltd Vs CCE, Calicut (2003 (9) TMI 252 - CESTAT, BANGALORE ), on the identical issue, allowed the appeal of the Assessee. The said decision was upheld by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No.14/2013-CE(NT), dt.22.11.2013. The present case is for the period prior to 22.11.2013. - Decided in favour of assessee - Appeal No.E/10334/2015 - Order No. A/11232 / 2015 - Dated:- 24-8-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For the Appellant: Shri S.J. Vyas, Advocate For the Respondent: Shri Alok Srivastava, Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of Steel Complex Ltd Vs CCE, Calicut 2004 (171) ELT 255 (Tri-Bang), on the identical issue, allowed the appeal of the Assessee. The said decision was upheld by the Hon'ble Supreme Court as reported in 2015 (321) ELT A 138 (SC). It has been held that Rule 8 of the Valuation Rules, 2000, which was prevailing at that time, will have no application, where the goods are only partly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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