2011 (3) TMI 1494

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.... the Respondent. ORDER Heard the learned Advocate for the appellants and the DR for the respondent. 2. This is an application filed in appeal arising from order dated 27-4-2010 passed by the Commissioner whereby the Commissioner has confirmed the demand of duty to the tune of Rs. 73,81,722/- along with interest and equal amount of penalty. 3. The demand relates to the period from Apr....

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....4. Upon hearing the learned Advocate for the appellants and the DR for the respondent and on perusal of the impugned order, it is seen that the contention sought to be raised on behalf of the appellants are rejected by the Commissioner referring to Rule 10A of the said Rules. The said Rule 10A reads as under :- "Rule 10A - Where the excisable goods are produced or manufactured by a job worke....

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....yer of the goods are not related and price is the sole consideration for sale, the value of the excisable goods shall be the normal transaction value of such goods sold from such other place at or about the same time and, at the time nearest to the time of removal of the said goods from the factory of job worker. (iii) In a case not covered under clause (i) or (ii), the provisions of foregoing ru....

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....lso not in dispute that at the time of issuance of the Board circular the provisions of Rule 10A were not on the statute book. They were inserted w.e.f. 1-4-2007. Once a statutory provision specifically deals with all types of circumstances and residuary clause specifically states that the circumstances beyond those specified under specific rules would be covered by some other specific rules, it i....