2019 (6) TMI 738

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....pellant Shri M.S. Murthy, Advocate for the respondent ORDER Vide order-in-original no. order-in-original no. 21/NR-17/THI/ 2009 dated 15th September 2009, Commissioner of Central Excise, Thane I dropped the proceedings initiated in show cause notice dated 20th January 2009 for recovering of Rs. 68,87,304/-, as duties of central excise on finished goods valued at Rs. 4,23,36,072/- that were alle....

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....ue of intermediate product and value of such goods as are entered for export. He argues that ownership of the goods at any stage is not relevant for valuation under central excise law and that such adjudicatory legislation is beyond his competence and authority. In pursuing this line of submission, he invites our attention to the decision of Tribunal in Burn Standard Co Ltd v. Commissioner of Cent....

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....conclusion of the adjudicating authority on the exclusion of the value of intermediate goods is equally not in conformity with the provisions of law. The details in the Form H submitted by the respondent herein, in the course of the adjudication proceeding, does not match the quantum of exports claimed by them as deductible from the value of clearances. He informs that the noticee had submitted on....

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....er and identity of a commodity that is processed and such a distinct identity should be such as are recognised in the trade. Hence, he claims that goods, that are in semi-finished condition and yet to attain its final and marketable form, are not saleable as such, by the buyer. It is further contended that there is no evidence on record that appellant was in possession of machinery or had those in....