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TMI Blog2016 (12) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Shri Pawan Kumar Singh, Supdt., (A.R.) for the Department Per Mr. Anil G. Shakkarwar : The appellants were issued with a show cause notice dated 22/03/2005. 2. The brief facts of the case are that the appellants are manufacturing goods and clearing them to their another unit situated at Silvasa. At Silvasa such goods are used for further manufacture of textile machinery. The goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal before Commissioner (Appeals). The Commissioner (Appeals) through OIA No. 323-CE/APPL/KNP/06 dated 26/07/2006 decided the said appeal. The learned Commissioner (Appeals) has upheld the said OIO. Challenging the said OIA dated 26/07/2006 the appellant is before this Tribunal. 3. Learned counsel for appellant has made submission that demand under said Rule 8 requires arriving at assessab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is to be arrived at then proforma CAS4 should be made use of and such CAS certification should be done by a registered Cost Accountant. We find that unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8 cannot be applied. In the said show cause notice Revenue did not rely on any such certificate issued by Cost Accountant. They have taken the val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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