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M/s. Tirupathi Filaments Ltd. Versus Commissioner of Central Excise, Belapur

2016 (9) TMI 839 - CESTAT MUMBAI

Captively consumed goods - Valuation - goods captively consumed for further manufacturing of excisable goods from the factory premises - period involved is February 1997 to January 2002 - Held that:- as regards the period prior to 01.07.2000 provisions of Rule 6 (b)(i) of Central Excise (Valuation) Rules, 1975 could be applicable in the case wherein the goods are captively consumed as well as sold outside. Revenue's case is that the appellant should have discharged the duty liability on the capt .....

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oods needs to be done based upon the provisions of Rule 6(b)(i) of Central Excise (Valuation) Rules, 1975 read with Section 4 of Central Excise Act, 1944. - As regards the liability post 01.07.2000, we find that the provisions of Rule 8 of the Valuation Rules are very clear inasmuch as the said Rules mandate from an assessee to discharge the duty liability on 110% or 115% of the cost of production of the goods. Apparently the appellant had produced a certificate from Chartered Accountant ind .....

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nalty. - Decided against the appellant - E/69, 70/07 - A/89331-89332/16/EB - Dated:- 24-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) None for appellant Shri S. Hasija, Supdt. (AR) for respondent ORDER These two appeals are disposed of by a common order as they are challenging the same impugned order. 2. It is seen that personal hearing notices sent to the appellant were returned to the Tribunal undelivered. Accordingly, on 07.06.2016 Bench directed .....

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idential address to serve the notice. In view of this fact that the appellant as well as the Managing Director are uncooperative to receive the notices from the Tribunal, we take up the appeals for disposal as the appeals are of 2007. 3. Heard learned D.R. and perused the records. 4. The issue involved in this case is regarding the valuation of the goods which were captively consumed for further manufacturing of the excisable goods from the factory premises. The period involved in this case is F .....

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