2006 (10) TMI 7

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....Nos. E/1462-R/2000-Mum and E/1572/ 2000 Mum and (ii) Final Order No. A/1692/WZB/05/EB/CII dated 28th October, 2005 in Appeal No. E/1572/02-Mum. passed by the Customs, Excise and Gold (Control) Appellate Tribunal at New Delhi and Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai respectively (for short "the Tribunal"). 2. The issue which arises in the above appeals i....

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....of production alone and not the costs of production in all the textile units of the respondent-assessee together. This point has been decided in a recent judgment of this Court in the case of Commissioner of Central Excise, Pune v. M/s. Cadbury India Ltd. [JT 2006 (7) SC 147].. 4. Since the alleged short levy of duty has not been reckoned fixing the cost of production of the capitvely consumed ....

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....m. In case, the assessee fails to satisfy the Commissioner that notional profit should be less than 10 per cent, it may add 10 per cent notional profit, as canvassed by the revenue in these appeals, to the costs of production of goods under assessment and determine the correct assessable value and the amount of short levy, if any. If, on such determination, any amount is due from the respondent-as....