2017 (1) TMI 1488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BER (TECHNICAL) For The Appellant : Sh. G.R. Singh For The Respondent : Sh. Shreya Dahiya, Adv. PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the Department against the order-in-appeal no. 108/2013 dated 15.05.2013 passed by the Commissioner (Appeals) Central Excise, Raipur-I. 2. The brief facts of the case are that the assessee-Respondents are engaged in the man....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led the appeal before the Commissioner (Appeals) who has granted relief by observing that the assessable value has to be determined under Rule 11 read with Rule 8 and Rule 9 in respect of the goods supplied to their sister concern for captive consumption. The appellate authority has also accepted the certificate of the Chartered Accountant and after adjustment, computed the duty liability of Rs. 9....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of manufacturing cost may be carried out using CAS-4 standards. Information submitted by the manufacturer, duly certified by a Chartered or Cost Accountant should normally be accepted. Only where a decision to investigate a case has been taken at the level of the Commissioner and it is considered necessary in the interest of investigation, steps such as ordering cost audit of the unit or summoning....