2008 (3) TMI 603

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....cate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has preferred the present appeal. 2. As per facts stated in the said appeal, the assessee was manufacturing two types of Denatured Ethyl Alcogik viz, Special Denatured Spirit (SDS)....

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....e value of final product viz. special denatured spirit (SDS) under the provisions of Section 4 of the Central Excise Act, 1944 read with Central Excise (Valuation) Rules, 2002 but they had not added the actual cost of denaturants supplied by the customers in the assessable value of the final product, with an intent to evade payment of central excise duty. Even in their last declaration dated 1-4-0....

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....turant supplied by the customer in the assessable. The adjudicating authority has not brought any evidence on record to prove that the cost of the denaturant has not been added into the assessable value of SDS. It is seen that that the SDS has been sold at the factory gate at contact price to the customer. There is no dispute that the transaction between the appellant and the customer do not invol....

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....harging less the extent of cost of the denaturant supplied by the customer. Therefore, it is not correct that the appellants are not adding the price/value of denaturant brought by their buyer in assessable value." 5. It is seen from the above that the appellate authority has given a categorical finding that the assessee was not recovering the cost of the supplied denaturant by the custome....