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Uni Deritend Ltd. Versus Commissioner of Central Excise, Mumbai-III

2016 (4) TMI 1024 - CESTAT MUMBAI

Validity of assessment order - Clearance of runners and risers of Stainless Steel Grade EN-55 to their own unit at Bhandara and Nasik - Copy of enquiry report submitted by AD (cost) was not given to the appellant - Held that:- the “suggestion” of AD (costs) that the value of production in question should be done at “110 - 115% of the highest market price” was considered reasonable and the assessment was finalised under the provisions of Rule 11 of the Valuation Rule 2000. It is seen on the repor .....

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D (cost) to the appellant. - APPEAL No. E/3306/05 - A/85829/16/EB - Dated:- 17-2-2016 - MR. S.S.GARG, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For the Petitioner : None For the Respondent : Shri.VK Agarwal, Addl. Comm. ORDER PER: RAJU 1. The appellants are manufacturers of ferrous and non-ferrous castings. The appellant cleared runners and risers of Stainless Steel Grade EN-55 to their own unit at Bhandara and Nasik. Revenue directed provisional assessment in order to arrive at the pro .....

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order is by and large passed based on the report of AD (cost). From the facts of the case it is observed that since there was no sale or purchase of the similar goods the transaction value of the goods cannot be ascertained. Under these circumstances the resort has to be made to the provisions of the Valuation Rule. In the valuation rules since the goods were arising during the course of manufacture of the final products as waste or as by-product no cost of production can be ascertained as per t .....

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s cannot be considered that the Dy. Commissioner has not taken decision independently. In the facts and circumstances of the case, relying on the report of AD (cost) is necessary and proper. AD (Cost) is a professionally qualified and competent authority to arrive at the cost of the goods. Since the assessable value was to be worked out based on the cost of the goods, his report can be accepted as the most reliable on the subject. A decision taken on the basis of the advice and recommendations o .....

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ed on their arguments in appeal. The appellants have argued in their appeal memorandum that the original authority has passed the order on the basis of the AD (costs) data and the same amounts to abdication of the jurisdiction of the adjudicating authority. It was also argued in their appeal that the order passed by the adjudicating authority was void as it was in violation of the principles of natural justice as the report of the market enquiry was not provided to them. It was also argued by th .....

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not recover these alloy elements from the scrap but use it as such. It was also argued that they had provided purchase order for purchase of 6000 Kgs of stainless steel scrap of SS 304 at price of ₹ 58/- per Kg. Similar material is they claimed by sold by SS Scrap Grade 304 at a price of ₹ 43/- per Kg. on 04/09/2003. 3. The learned AR relies on the impugned order and the order-in-original. 4. We have considered the rival submission. It is seen that the revenue had asked for data from .....

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