2018 (7) TMI 1928

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.... Shri S. Mukhopadhyay, AR - for the respondent ORDER Per Bijay Kumar : The present appeal is directed against the Order-in-Original No. 100/Commr./Bol/09 dated 9.10.2009. By the impugned order, the Commissioner (Appeals) has confirmed the demand against the appellant under the provisions of Section 11A (A) of Central Excise Act, 1944 (hereinafter referred to as Act) along with interest u....

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.... of excisable goods), 2000 by way of cost construction method. (110% of the cost of production). 4. The ld. Advocate has submitted that in this case no doubt the valuation has been done adopting the Rule 8 of the Central Excise Valuation Rule for the goods captively consumed in the other units of the appellant on stock transfer basis. However, states that in this case the duty paid by the appel....

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....nd is not sustainable under the provisions of Central Excise Act. 5. After considering the entire issue, we are of the view that although the valuation adopted by the appellant is not correct in view of the decision of Hon'ble Tribunal in the case of Ispat Industries (supra) but it is fact that the adjudicating authority has not considered the issue of revenue neutrality. It has been held numbe....