TMI Blog2018 (6) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer arise. Allegation of additional consideration are held as not sustainable. The department has wrongly invoked rule 8 of the valuation and has wrongly calculated the differential duty - appeal allowed - decided in favor of appellant. - Excise Appeal No. E/52476/2015-Ex [ DB ] - Final Order No. 52262 /2018 - Dated:- 20-6-2018 - HON BLE MR. BIJAY KUMAR ( TECHNICAL ) And HON BLE MS. RACHNA GUPTA, MEMBER ( JUDICIAL ) For the Appellant : Mr. Joy Kumar (Advocate) For the Respondent : Mr. R.K. Mishra, (DR). ORDER PER : RACHNA GUPTA The miscellaneous application for taking on record certificate issued by the cost and management accountants as filed by the appellant heard. Keeping in view of that the application is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the process of said conversion are retained by the appellant and are sold in the open market. As such Rule 8 and rule 10 (A)(2) of Central Excise Valuation, (Determination of Price of Excisable Goods) Rules 2000 was applicable. Resultantly the Show Cause Notice dated 06.02.2014 was issued to the appellant which was adjudicated vide the order under challenge confirming the levy in the said show cause notice. 4. We have heard both the parties Ld. Counsel for the appellant has submitted that the impugned levy is for the year w.e.f 2009-2013. It is impressed upon that Department has wrongly alleged for value of sprouts/ roots to have not been included in valuation of the Excise duty on the malt processed and cleared by the appellant. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except that the job worker to the present case is different i.e. the appellant that the said case has already been decided in favour of the Revenue. It is further impressed upon in the said the case the ld. Tribunal has held that by selling these sprouts outside to the third party the job worker has since retained the sale proceeds than the value thereof was required to be added to that of the goods as the said value also attracts the excise duty. The present appeal is prayed to be decided in accordance thereof by rejecting the appeal. 5. After hearing both the parties we are of the considered opinion that as far as the contract for job work between the parties for manufacture of malt from the raw material provided by the principal (UBL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includes sprouts and other losses. No doubt this documents was not made available to the Commissioner (Appeals) but Annexure A was very much the part of Show cause notice. Perusal thereof shows the similar statement as is mentioned in the impugned certificate i.e. while calculating the total cost of Barley, conversion charges and the sale value sprouts/ roots has well been included and once the value of sale proceeds is included the case is very much distinguished from the case relied upon by the ld. DR. rather is well covered under M/s. Ujagar Prints (supra). In another case Campco Chocolate Factory, 2010(258) E.L.T. 273 (Tri.- Bang.) it was held that in case the sale proceeds from sale of husk (in that case) is retained by the job worker ..... X X X X Extracts X X X X X X X X Extracts X X X X
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