2016 (12) TMI 788
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....icating authority with a direction that the valuation of goods should be done in accordance with the Rule laid down in the Ujagar Prints Etc.Etc. Vs. Union of India & Others 1989 (39) ELT 493 (S.C.). Thereafter the adjudicating authority did not accept the valuation done by the appellant on cost construction method only on the ground that the costing of the product was not proper or incorrect and accordingly the demand was confirmed and penalty of equal amount was imposed. Challenging the said order-in-original, the appellant filed appeal before the Ld. Commissioner (Appeals), who upheld the order-in-original and rejected the appeal filed by the appellant. The Ld. Commissioner (Appeals) has contended that the certain element was not added i....
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....e Supreme Court judgement in the case of Ujagar Prints (supra). The only dispute raised by the lower authority is the quantum of cost of manufacture. The Commissioner (Appeal) has contended that the Chartered Accountant certificate is not acceptable for the reason that the cost of DEO, one of the raw material and packing material was not added and the job work charges was added at the rate of Rs. 103/- per kg. instead of Rs. 109/- per kg. In this regard, we have perused the Chartered Accountant certificate which appended below: PRALHAD J, MANDRANE CHARTERED, ACCOUNTANT 1362. SADASHIV PETH, AUDUMBER APARTMENT, RUNE -411030 CERTIFICATE I have examined various cost documents produced before me which is maintained by Apte Amalgamations Lt....