1997 (3) TMI 177

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....alik, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The common Order-in-Appeal Nos. 127 to 129/87 (Md), dated 30-9-1987 passed by the Collector (Appeals) Central Excise, Madras, is being challenged in these three appeals. The order passed by the Collector (Appeals) refers to three appeals against orders dated 22-1-1987, 3-2-1987 and 18-3-1987 passed by the Assi....

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....t. Assistant Collector issued notices to the Board stating that notional manufacturing profit of 10% has to be added to the assessable value. Notices were resisted by the Board. However, the Assistant Collector passed orders confirming the proposal. These orders have been confirmed by the Collector (Appeals). 3. Appellant is absent in spite of notice of hearing. We have heard Shri T.R. Mal....

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.... is captively consuming the same, no profit is earned on the manufacture of R.C.C. Poles and therefore notional profit should not be added to the assessable value. 6. Valuation of excisable goods captively consumed is governed by 6(b) of the Valuation Rules. The appellant has no contention that the assessable value should have been determined under sub-clause (i) of Rule 6(b) of the Rules.....