2015 (6) TMI 654

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.... For the Appellant : Shri H G Dharmadhikari, Adv. For the Respondent : Shri V K Agarwal, Additional Commissioner (AR) ORDER Per: P.S. Pruthi: The appellant are in appeal against the impugned order dated 26/11/2004 passed by the Commissioner (Appeals). 2. The issue in this case is the determination of value of ammonia manufactured by the appellant, which is partly sold to dealers ....

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....89 (SC). 3. Heard both the sides and considered the submissions. 4. We find that this dispute dates back to the period 1975 to 1981. In the earlier round of litigation, the Tribunal vide order No. 3381-3382/96-A dated 19/12/1996 had remanded the case to the Commissioner (Appeals) with the directions, inter alia, to consider the applicability of the Tribunal decision in the case of National R....

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....e not being considered in relation to the law. The law provides that where the goods are not sold but are captively consumed, the valuation shall be determined in accordance with the Valuation Rules, 1975. On reading the Rules, it is seen that Rule 6(b)(i) clearly applies to the present situation. Rule 6(b)(i) reads as under: "Rule 6. If the value of the excisable goods under assessment cannot ....

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....factured by them is available. But, in accordance with the proviso to Rule 6(b)(i), while determining the assessable value in respect of captively consumed goods, the proper officer has to make reasonable adjustments taking into consideration all relevant factors. To our mind, the relevant factors to be considered would be factors such as quantity of sales, transportation, packing etc. Therefore, ....