2015 (8) TMI 585

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....mar,Adv. For the Respondent : Mr. Yashank Adhyaru,Sr.Adv., Mr. Rajiv Nanda,Adv., Ms. Nisha Bagchi,Adv., Ms. Alka Aggarwal,Adv., Ms. Pooja Sharma,Adv., Mr. B. Krishna Prasad,Adv. ORDER The period covered in this judgment for which show cause notice was issued is 1993-1994 to 27.09.1997. Show cause notice was issued on 03.02.1998. At the relevant time, as per the provision of Section 11A of th....

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.....L.T. 216 (S.C.)], this Court took the view that the assessees could not be faulted with for taking into consideration some of those paras prior to the issuance of the said clarificatory circular. Para 9 of the said judgment reads as under: "The clarification, as noted above, pertains to calculation of value of goods captively consumed under Rule 6(b)(ii). It is this Rule which is undoubtedly app....