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2016 (6) TMI 716 - CESTAT NEW DELHI

2016 (6) TMI 716 - CESTAT NEW DELHI - 2016 (335) E.L.T. 182 (Tri. - Del.) - Valuation of processed grey fabrics for excise duty - period of dispute is March, 2000 to December, 2000 - Held that:- The Revenue built their case against Respondents based on balance sheet for the year 1997-98. On this ground alone, the proceedings against the Respondents have to fail. - The Respondents have submitted detailed work sheet with costing details. The various components for arriving at cost of grey and .....

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gain based on the said Balance Sheet. We find such exercise to arrive at assessable value for the impugned period is without any legal basis and arbitrary. We find that during the relevant period, there was no statutory requirement or Boards guidelines regarding submission of CAS-4 Certificate. The standards were incorporated through the Circular dated 13.02.2003 of the Board for future guidelines. - Excise Appeals Nos.2737 and 2738 of 2006-EX(DB) - Final Orders Nos.53669-53670/2015 - Dated:- 2 .....

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merchant manufacturers, who supplied MM Grey fabrics and got the same processed from main Respondent. A dispute arose regarding valuation of processed grey fabrics for payment of central excise duty. Revenue felt that the manufacturing and other expenses were not properly allocated and added resulting in short levy of duty. Proceedings initiated against the Respondents resulted in original order dated 31.10.2005 confirming demand of ₹ 4,19,012/- with equal amount of penalty against main R .....

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till it reaches the premises of the processor should be included in the value. He pleaded that the Respondents failed to consider allied expenses while declaring cost of grey fabrics. They have failed to produce CAS-4 certificates. Ld. AR also stated that earlier proceedings against the respondents are not relevant to the present case. 3. Ld. Consultant, Shri Rahul Tangri appearing for Respondents submitted that the Commissioner (Appeals) examined, in detail, the various issues involved in the .....

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