TMI Blog2018 (10) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... tified for computation of assessable value on goods cleared for captive consumption. The scheme itself envisages reliance upon the data of the previous year for discharge of provisional duty and which, upon availability of data of the current year, is adjusted for payment of the differential duty. Thereby, the legal provisions acknowledge the existence of a differential duty within the framework of law. Furthermore, the contention of the appellant that this scheme of payment of duty should be deemed to be provisional does not appears to be unattractive. The Tribunal, in a similar dispute relating to the same appellant, had upheld the decision of the lower authorities to demand interest and we find no reason to take a contrary view. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able value; the order of appropriation by the adjudicating authority covering both the duty liability as well as the interest clearly demonstrates this. According to Learned Counsel for appellant, they had resorted to one of the methods prescribed for assessment of duty on utilization of goods for captive consumption and that they had, on ascertainment of the actual cost of manufacture, discharged the remaining duty liability according to their lights. Contending that the central excise authorities were inconsistent in adopting different practices for determination of the differential amounts to be paid despite which they had been complying. Learned Counsel asserts that they had also been discharging interest liability though such does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Having heard the rival contentions and ascertained the facts on record, it would appear that the appellant was discharging duty liability in accordance with the adhoc procedure notified for computation of assessable value on goods cleared for captive consumption. The scheme itself envisages reliance upon the data of the previous year for discharge of provisional duty and which, upon availability of data of the current year, is adjusted for payment of the differential duty. Thereby, the legal provisions acknowledge the existence of a differential duty within the framework of law. The decision of the Larger Bench of the Tribunal in re Lucas TVS Ltd , having been handed down in a different set of circumstances, does not apply here. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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