TMI Blog2018 (3) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice. Held that:- The leap from the applicability of section 4 of Central Excise Act, 1944 to the disinclination in accepting the contention of the appellants for invoking of rule 11 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 lacks justification to accord validity to the conclusion that the incorrect provisions for valuation has been resorted to. The sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew These appeals have been filed by M/s Neepaz Tubes (P) Ltd and M/s Tata Steel Limited against two orders-in-original no. 11-12/COMMR/2006 dated 18th October 2006 and no. 3/COMMR/2008 dated 7th February 2008 of Commissioner of Central Excise, Jamshedpur demanding duty of ₹ 2,30,49,813.70 for the period from December 2000 to July 2005 and ₹ 51,89,271.51 for the period from April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Price of Excisable Goods) Rules, 2000, the impugned orders held otherwise leading to this appeal. 3. It was contended on behalf of the appellants that the facts of the case is squarely covered by the decision of the Hon ble Supreme Court in Commissioner of Central Excise v. S Kumars Ltd [2005 (190) ELT 145 (SC)] and reliance was placed upon various decisions to demonstrate the differing viewp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d this to dismiss the appeals. 5. On perusal of the impugned orders, we find a lack of clarity in the findings of the adjudicating authority in arriving at the conclusion that a particular combination of costs and other factors should be adopted for computing the assessable value. The leap from the applicability of section 4 of Central Excise Act, 1944 to the disinclination in accepting the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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