TaxTMI 
TaxTMI 
2017 (12) TMI 273
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....of steel whereas excise duty should have been paid on the prevailing price of the scrap. Accordingly, for the difference of duty which was paid in excess appellant filed refund claim. The said refund claim was rejected by the Original adjudicating authority thereafter appeal was filed by the appellant before the Commissioner(Appeals), who upheld the Order of the Original of adjudicating authority. The said order of the Commissioner(Appeals) was challenged before this Tribunal. Tribunal vide order No.A-656/C-IV/WZB/2004 dated 28-6-2004 allowed the appeal by way of remand to the adjudicating authority. In the denovo adjudication once again refund was rejected which was upheld by the Commissioner(Appeals) therefore appellant are before us. 2.....
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.... round passed following order: I have considered the rival submissions. It is obvious from the challans that have been produced on record that, there is no shortage in the number of pieces of bars, which are issued front the factory to the job workers. Therefore the case of the department, that the prime material itself has been sold is not substantiated. 5. The only dispute that remains, is as to, what could be the price that has to be adopted for the purpose of duty payment on scrap, which did not come back to the appellant's factory. Whereas the appellants claim that they have based their calculations with reference to the market prices of the scrap prevailing on the date of duty payment, no data is available before this Tribunal, ....
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....ed at the job worker's end. The appellant have not sold the scrap therefore sale price of such scrap is not available, to determine the value of the scrap recourse to be made to the Central Excise valuation Rules. On going through the rule sequentially, we find that only rule which can apply is Rule 7 which reads as under : "Rule 7 - Where the excisable goods are not sold by the assessee at the time and place of removal, but are transferred to a depot, premises of a consignment agent or any other place or premises (hereinafter referred to such as "such other place") from where the excisable goods are to be sold after their clearance from the place of removal and where the assessee and buyer of the said goods are not related and the pri....