2015 (4) TMI 1028

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... biscuits are being manufactured, the appellant supplies them as "Parle mix of different flavours" and "various types of printed wax papers and wrappers". These two items are manufactured by the appellant and supplied to the contract manufacturers for use in the manufacture of biscuits on their behalf. The contract manufacturers pay duty on the biscuits manufactured by them. The appellant is paying duty on the above mentioned two items, i.e. Parle mix of different flavours and various types of printed wax papers and wrappers while clearing to their contracted manufacturing units. They are paying duty on the said two items on cost construction method. During the course of audit, on examination of Chartered Account certificate showing the cos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tice No.V-Adj(Misc)30-77/04 dt 06.08.04 5) The interest under Section 11AB of Central Excise Act, I#M4, is payable by the assessee on the duty confirmed at Sr.No. 1 above. 6) The assessee should pay the duty, penalty and interest forthwith." 2. The learned counsel for the appellant's main contention was that the said order has been passed based upon the report of the Assistant Director (Cost), dated 23.2.2005 and 14.3.2005. It was submitted that the copies of the two reports were not supplied to them and the order has been passed without getting their comments. Hence there has been a case of breach of principles of natural justice. The learned counsel also submitted that they have no objection in following the CAS-4 sys....