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Commissioner of Central Excise, Pune - III Versus Dhariwal Industries Ltd

Valuation - disproportionate use of raw material - compound P - computation of assessable value - acceptance of CAS-4 certification for determination of assessable value in question - Held that: - An adjudicating authority, in de novo proceedings, cannot deviate from the directions issued by the appellate authority. Doing so would have imperilled the fresh order. Had Revenue any misgivings about the directions given then by the Tribunal, that grievance should have been agitated before the compet .....

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now sought to be articulated. Contrary to all canons of judicial propriety, this appeal seeks to review our own earlier order. This we must decline to do - The grounds of appeal have not raised any point of substance on the findings of the adjudicating authority in denovo proceedings. Consequently, we find nothing upon which we are required to exercise our judgment - appeal of Revenue dismissed. - Appeal No.E/606/07-MUM - Order No.A/93819/16/EB. - Dated:- 16-11-2016 - Dr. Satish Chandra, Presid .....

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al Excise Act, 1944 against the differential duty of ₹ 4,45,35,181/- proposed in show cause notice in relation to manufacture of compound S , compound G and compound P. 2. The said compounds are mixtures of perfumes, attars and chemicals mixed according to a secret formula and used in production of pan masala and ghutka. The respondent manufactures the inputs at Shirur in Unit I which are used by their sister units at Shirur Unit -II, Baroda and Hyderabad. 3. The case of Revenue is built u .....

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respectively which is usually higher than the declared process loss. Based on report of Assistant Director (Cost), the assessable value of the compounds were re-worked. Consequent upon adjudication which confirmed duty liability of ₹ 3,05,33,417/-, the assessee carried the matter to the Tribunal which remanded the matter back to original authority vide order no. A-1336 to 1339/WZB/2004/C-III dated 7th July 2004 owing to various lacunae in the proceedings. The de novo order held that the co .....

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s per CAS-4 was never claimed by the assessee except at the first time appearance before the Tribunal and that settled law debars new contentions being brought before appellate authorities for the first time. It is also contended that the Tribunal had not taken into account the applicability of the instructions of Central Board of Excise & Customs to the clearance effected by the appellant and, that being so, it was the obligation of the adjudicating authority to do so. It is also submitted .....

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e adjudicating authority. These are: "3.1 The denial of cross examination sought of the Chartered Accountant by the noticee and the conclusion drawn by the Commissioner about the credibility of the Chartered Accountant cannot be upheld. The Commissioners conduct in decuting from the Chartered Accountants certificates an adverse inference against the assessee and about the Chartered Accountant without giving an opportunity to the assessee to cross examination are gross violation of principle .....

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has traveled beyond the show cause notice and such an order has to be set aside with directions to the adjudicator to restrict and re-determine the issues raised in the notice only. 3.3 Similarly, the findings in para 23.3(c) of the order that the appellants managed to get an acceptance of the price list from the jurisdictional officer is a grave charge and conclusion which was not the subject matter of the proceedings before the Commissioner. It has been arrived at without any basis as was plea .....

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