2002 (4) TMI 301

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....licant. Shri P.K. Agrawal, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This stay application concerns recovery of duty on yarn which was capitvely consumed. The show cause notice was issued alleging that the value for captively consumed yarn was not the same for comparable yarn sold at the factory gate by the same appellant. 2. After hearing both sides,....

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....mption requires further processing which increases value of yarn, therefore, value of goods cleared at factory cannot be made applicable for captive consumption is incorrect. Since duty on cotton yarn is to be paid at spindle stage only then there cannot be two different values, one for captive consumption and another for goods sold at factory gate. (ii)     The normal value....

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....er (Appeals), after setting aside the order of the Assistant Commissioner has accepted the grounds of the department. The Commissioner (Appeals) in his impugned order before us has not determined how the goods were comparable. Prima facie we find that the original authority had found no comparable goods; those prices which were proposed to be adopted, were not comparable, inasmuch as certain other....