2007 (6) TMI 109

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....ng both sides for some time, we find that there is a prima facie case in favour of the appellants and hence, we dispense with the requirement of pre-deposit arid proceed to decide the appeal with the consent of both sides. 2. The appellants' clearance of the impugned goods from their Kolkata Unit to other factories during the year, 1999-2000 required to be valued applying Rule 6(b)(ii) of the C....

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.... of profit taken as 6.85% is proper and is based on the 1998 accounts excluding the unrelated income of Rs. 4.52 crores. The Department has added Rs. 4.52 crores to arrive at a profit margin of 8.65%. 3. The learned Advocate appearing for the appellants cites a Larger Bench case in the case of Raymonds Ltd. v. C.C. Ex., Aurangabad - 2001 (129) E.L.T. 327 (Tri.- LB) holding that for captive cons....