2016 (3) TMI 848

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....arrive at the value of the goods for clearance to domestic market, the appellant adopted the invoice value. Show-cause notices were issued to the appellant seeking to re-determine the assessable value for the purpose of clearance to the DTA. The show-cause notices were issued in terms of proviso to Section 3(1) of the Central Excise Act, 1944 which reads as under: - "Provided that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured,-  (i) in a free trade zone or a Special Economic Zone and brought to any other place in India, or (ii) by a hundred per cent export-oriented undertaking and brought to any other place in India, shall be an amount equal to the aggregate....

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.... before this Tribunal. 2. The learned Counsel for the appellant, inter alia, relied on the Circular issued by CBE&C vide F. No. 268/85/CX-8 dated 29.9.1994. It was argued that the said Circular provided the option to rely on the export price of identical/similar goods for arriving at the assessable value for the purpose of DTA sale. The said Circular reads as follows: - "I am directed to invite a reference to Boards instructions F.No. 202/12/84-CX.6 dated 29-5-1984 (Circular No. 23/84-CX. 6), prescribing the manner of assessment of goods manufactured in EOU/EPZ units and cleared in the DTA, and to say that the Board has reviewed the said instructions consequent to certain difficulties expressed by the assessing Officers and the Trade in....

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....ould be no need to ascertain the price of identical or similar goods imported through the various Customs Houses or goods produced by other undertakings. However, in other circumstances, that is where the parameters given in Rule 3 of the said Rules are not satisfied (for example, in case of sales to sister concerns or interrelated concerns or where there are other returns to believe that the invoice price does not represent the 'transaction value') recourse may be taken to determine the assessable value as indicated in Board's Circular No. 23/84-CX.6 and reiterated in para 1 above, by suitable enquiries." It was argued that the adjudicating authority as well as the appellate authority has failed to take notice on this circular. It was ass....