2005 (10) TMI 366

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....or the Appellant. Shri Gajendra Jain, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member, (T)]. -  Heard both sides. Revenue is aggrieved by the decision of the Commissioner (Appeals) in having set aside the order of confirmation of duty demands made by the Dy. Commissioner, who determined the value of 'Pure Acids' cleared by the respondents by adding profit margin of 15%....

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....bove said findings. Valuation under the Central Excise Valuation Rules 2000 is required to be done according to the rules laid down in the Apex Court Judgment in case of Ujagar Prints Ltd. v. UOI - 1989 (39) E.L.T. 493 (S.C.) even after 1-7-2000 is the law. This Tribunal in M/s. Tara Industries Ltd v. C.C.EX. - 2003 (161) E.L.T. 758 (Tri.-Del.) has held so; as well as & Boards Circular No. 619/10/....