2017 (2) TMI 895

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....esh Agarwal, DR) Respondent Per Mr. (Dr.) Satish Chandra The present appeal is filed by the assessee-Appellants against the order-in-appeal no. 293/09 dated 09.12.2009 passed by the Commissioner (Appeals-I) Customs & Central Excise, Indore. The period in dispute is September, 2006 to December, 2006. 2. The brief facts of the case are that the assessee-Appellants are the manufacturer of "S....

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.... and on perusal of the record, it appears that the supply of the goods to the sister concern for captive consumption is subject to Rule 8 of the Valuation Rules, 2000 which reads as under : "Where the excisable goods are not sold by the assessee but are used for consumption by him or on his behalf in the production or manufacture of other articles, the value shall be one hundred and ten percent....

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..... When the goods have been cleared by the assessee-Appellants to be supplied free of cost with other products manufactured by their sister concern, then the valuation of the item in question will have to be made under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Thus, on merit, we find no reason to interfere with the impugned order whereby the exc....

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....CCE&ST, Vapi vs Charak Pharma P. Ltd., 2012 (278) ELT 319 (Guj.); (vi) CCE&C, Surat-II vs MTZ Polyfilms Ltd., 2010 (256) ELT 539 (Guj); (vii) CCE vs Shree Ram Steel Rolling Mills, 2008 (221) ELT 333 (Bom) 7. After hearing the rival submissions, it appears that the assessee-Appellants have suppressed the material facts from the Department by not disclosing in their monthly ER-1 Return that....