2016 (8) TMI 975

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....ra, Advocate  for the Appellants Shri Govind Dixit, AR for the Respondent ORDER As per facts on record, the appellants are engaged in manufacture of automotive  IC engine which has been cleared by them to their sister concern located at Faridabad and Bhopal for further use in the manufacture of agriculture tractor.  The assessment for the period 1.4.05 to 31.3.06 were provi....

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....IC engine, as also the spare parts and components, which have not been taken into account while arriving at the normal production figure, the Revenue took up the actual production figure and determined that they are entitled to refund of Rs. 5,84,145/- instead of Rs. 12,73,582/- as claimed by them. 2.  Against the order-in-original passed by adjudicating authority, the appellant filed an a....

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....submits that the said observation of the lower authorities is against the illustration provided in CAS-2 and as  such, led to wrong value.     4.  Learned DR appearing for the appellants submits that apart from the manufacturing the normal IC engines, the appellant were also manufacturing different sizes and specifications of IC engines during the preceding  f....

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....iving at a different cost than the one submitted by the assessee stand given by the authorities below apart from  making wide and blanket observations.  We have also gone through the illustrations of CAS-2 for taking up the normal production which allows the average of 3  greater production during the last 5 years.   However, the appellate authority has observed that this ....