TMI Blog2019 (2) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... dicates that if the value of any excisable goods cannot be determined under Rules up to Rule 10A then the value is to be determined using reasonable means consistent with the principles and general provisions of Section 4. For the circumstances covered in the present case there is provision under Rule 8 of said Valuation Rules, 2000, which reads “Rule 8” where the whole or part of the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Anil G. Shakkarwar Appeal No. E/70568/2016-EX and Appeal No. E/70339/2016-EX are taken together for decision since the issue involved in both of them is same and appellants are also same. 2. After hearing both the sides duly represented by Shri Arvind Arora learned advocate on behalf of the appellant and Shri Shiv Pratap Singh learned Deputy Commissioner on behalf of the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raising demand of duty around ₹ 11.49 crores by resorting to said Rule 11. In the other appeal the concerned show cause notice involved is dated 10/04/2015 wherein Central Excise duty of ₹ 2.18 crores for the period from April, 2014 to December, 2014 was demanded. Appellant contended that assessment of SHIM should be under Rule 8 of said Rules, 2000. Through impugned Orders-in-Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Rules, 2000, which reads Rule 8 where the whole or part of the goods are not sold by the assessee but are used for consumption by him or on his behalf in the production or manufacture of other articles, the value of said goods i.e. consumed shall be 110% of the cost of production or manufacture of said goods. Since express provision covering the circumstances being available under said Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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