2018 (6) TMI 1073

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.... and fair decision of this appeal. Also keeping in view that there is no apparent objection of ld. DR for the document as prayed, to be brought on record, the application in hand is hereby allowed and the certificate of the charted accountant of the appellant as is annexed with the statement showing the valuation of one ton malt is allowed to be taken on record. 2. Since the main appeal involves a simple question as to whether the cost of sprouts was included by the appellant while discharging his excise liability, we here by proceed to dispose of the final appeal which has been filed being aggrieved of the order dated 06.05.2015 as was passed by the Commissioner Central Excise, Jaipur there by confirming the demand of Central Excise dut....

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....applied by the department. It is emphasized that the excise duty has been paid after proper valuation in accordance of the formula setting about by the Hon'ble Apex Court in the case of M/s. Ujagar Prints Ltd. 1989 (39) E.L.T 493 (S.C.). The statement of MR. Rahul Aggarwal the Director of the appellant as was recorded on 16.08.2013 is impressed upon wherein there is a clear deposition that for the payment of the Central Excise duty the assessable value arrived by them includes cost of entire quantity of Barley which has been used in the manufacture of malt and this quantity of barley included the root/ sprouts and other wastage which would arise during the manufactured process alongwith the conversion charges. It is submitted that the Commi....

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.... The moot question for consideration here is: As to whether the by product as that of sprouts/ roots obtained in the process of conversion of Barley provided by UBL to malt is sold by the manufacturer of malt, the appellant herein to the third party and the value of sale proceeds has not been included for the purpose of valuation of excise duty to be paid by the appellant. The decision as relied upon by ld .DR no doubt is the law settled i.e. whenever the appellant sells these sprouts outside to the third party and retain the sale proceeds then value is required to be added to that of the goods as it also attracts the excise duty 6. In the present case Commissioner (Appeals) while passing the order under challenge has patently relied upo....