2019 (2) TMI 1164

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.... Shri Arvind Arora (Advocate) for Appellant Shri Shiv Pratap Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Appeal No. E/70568/2016-EX and Appeal No. E/70339/2016-EX are taken together for decision since the issue involved in both of them is same and appellants are also same. 2. After hearing both the sides duly represented by Shri Arvind Arora learned advocat....

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....llants were issued with a show cause notice dated 06/08/2012 covering period from July, 2007 to March, 2012 raising demand of duty around Rs. 11.49 crores by resorting to said Rule 11. In the other appeal the concerned show cause notice involved is dated 10/04/2015 wherein Central Excise duty of Rs. 2.18 crores for the period from April, 2014 to December, 2014 was demanded. Appellant contended tha....

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....hat for the circumstances covered in the present case there is provision under Rule 8 of said Valuation Rules, 2000, which reads "Rule 8" where the whole or part of the 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 of said goods i.e. consumed shall be 110% of the cost of production or manufactur....