TMI Blog2018 (7) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... RABAD], where it was held that the value adopted by the appellants under Rule 8 of the Central Excise (Determination of price of Excisable goods) Rules, 2000 was not in order and that since the application of paint contains labour costs, the assessable value is to be determined under Rule 11 only after deduction of the value of labour component from the total value for supply and apply. The dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in contract of painting; clear paints manufactured by them on the basis of cost construction method discharging the duty liability accordingly and filing returns. It is the case of the Revenue that the method adopted by appellant for discharging of central excise duty liability for arriving at the value, under rule 8 of Central Excise Valuation Rules is incorrect and the correct rule that should h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest thereof was upheld but the penalties were set aside. 6. On perusal of both the orders and the records we find that the issue is one and the same, covered by the decisions of this Tribunal in the appellant s own case in final order dated 18.05.2016 and 02.02.2018. Following the same, we hold that in the cases in hand, the demand of the duty liability needs to be upheld along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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