2016 (12) TMI 211

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....ri K.P. Muralidharan, AC (AR) For the Respondent ORDER Precise dispute in this case is whether the adjudicating authority shall automatically invoke Rule 6 (b) (ii) of the Central Excise (Valuation) Rules, 1975 without ruling out the application of sub-rule (i) of the said rule. For convenience of reading, the said rule is extracted below : RULE 6. If the value of the excisable goods under asse....

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....sub-clause (i), on the cost of production or manufacture including profits, if any, which the assessee would have normally earned on the sale of such goods; 2.  Ld. counsel submits that if value of goods is not determinable under Rule 6 (b) (i), then Rule 6 (b) (ii) applies. But the learned authority without ruling out application of Rule 6 (b) (ii), arbitrarily dealt the appellant. It is fu....

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....ith law within a month of receipt of this order comparing the price charged to independent buyers with the value declared by the appellant in respect of clearance to the sister unit of appellant.  Appellant is entitled to the reasonable opportunity of hearing and provide details to satisfy the authority.  7.  We make it clear that Rule 6 (b) (ii) shall apply only in the event Rule ....