2014 (3) TMI 197

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....respondent assessee. 2. The facts in brief are that the appellant are engaged in the manufacture of iron and steel products falling under Chapter 72 of the Central Excise Tariff Act, 1985 (5 of 1986). They cleared structural materials such as Beams, Columns and Rails etc., during the period 12.09.2003 to 31.03.2004 for captive use which were used within their factory for the erection of sheds etc. by paying duty on the prices applicable for their sales. They filed a refund claim with the adjudicating authority on 30.07.2004 claiming refund of Rs. 38,07,478.00 on the ground that they have paid excess duty at the time of clearances and that they were required to pay duty on such structural materials issued for captive use at 110% of the co....

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.... the goods. 6. .............. 7. ............ 8 .............. 9. The appellant have arrived at the cost of production of said goods at Rs. 17,101.17 PMT in the said CAS-4 certificate and arrived at the assessable value amounting to Rs. 18,811.29 PMT for the purpose of payment of duty. It is available on the record that in an another matter the appellant have paid an additional amount of duty Rs. 11,58,160.00 alongwith interest amounting to Rs. 2,91,000.00 on the basis of same CAS-4 Cost Certificate in respect of those invoices in which duty was paid at prices below 18,811.29. The payment of this additional amount of duty on the basis of the same CAS-4 Cost Certificate has been accepted by the department as no contrary fact is a....