2019 (3) TMI 26

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.... also cleared such excisable goods manufactured by them to their sister units, where the goods were consumed in the manufacture of final products. It also appeared that in respect of such goods cleared by them, they had not determined the value in terms of Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules 2000 [hereinafter referred to as the Rules 2000) and worked out the value at 115% of cost of production for the period upto 04.08.2003 and from 05.08.2003 onwards at 110% of cost of production. CAS-4 certificate was also not produced by the appellant in respect of the request thereof by the department. Accordingly, show cause notice dt. 03.05.2007 was issued to appellants inter alia, alleging that app....

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.... clear the goods at 115% / 110% of the cost of production as per CAS-4 standards which is certified by the Cost Accountant. In spite of repeated reminders, appellants failed to produce necessary proof that the assessable value has been adopted on the basis of such CAS-4 nor have they produced a certificate as required. For these reasons, department had no other option but to take the invoice price to do working of differential duty liability by adding 15% thereon. 4. Heard both sides and have gone through the facts. 5.1 In the first instance, the appellants have been taking a stand that they are not governed by CAS-4 standards and are not required to produce CAS-4 certificates. On the other hand, we are also unable to fathom the metho....