2018 (3) TMI 1681

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....r (Technical) Dr Samir Chakraborty, Senior Advocate with Shri Abhijit Biswas, Advocate for appellants Shri S Guhar, Deputy Commissioner (AR) for respondent ORDER Per: C J Mathew These appeals have been filed by M/s Neepaz Tubes (P) Ltd and M/s Tata Steel Limited against two orders-in-original no. 11-12/COMMR/2006 dated 18th October 2006 and no. 3/COMMR/2008 dated 7th February 2008 o....

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....)] but had not done so. Despite the protestations of the appellants that the value should have been determined in accordance with rule 11 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000, the impugned orders held otherwise leading to this appeal. 3. It was contended on behalf of the appellants that the facts of the case is squarely covered by the decision of the Hon'ble....

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....ative who submits that the adjudicating authority has, in a reasoned order, spelt out the tactics adopted by the appellants to evade duties of central excise. He urged this to dismiss the appeals. 5. On perusal of the impugned orders, we find a lack of clarity in the findings of the adjudicating authority in arriving at the conclusion that a particular combination of costs and other factors sho....