2019 (11) TMI 237

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....MBER (JUDICIAL) Shri Gajendra Jain with Shri Rajesh Ostwal, Advocates for the appellant Shri Ajay Kumar, Additional Commissioner (AR) for the respondent ORDER PER: C J MATHEW Two appeals, one pertaining to Sheets Division and the other to Cables Division of M/s Finolex Cables Ltd, against order-in-original no. 03 & 04/CEX/2011 dated 8th August 2011 for the period between July 2005 a....

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....ements, proceedings were initiated against the appellant and the assessable value loaded by 15%. According to Learned Counsel for the appellant, the ad hoc enhancement of 15% is without the basis in law, and even if CAS-4 data was to be adopted, then such arbitrary enhancement was illogical. It is also submitted that the cost of production was impacted by the extreme fluctuation in copper prices a....

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.... [2017 (12) TMI 1091 - CESTAT NEW DELHI] to canvass the claim for adjustment shortfall against excess payment during the same year. Reliance is also placed on the decision of the Tribunal in Mahindra & Mahindra Ltd v. Commissioner of Central Excise, Mumbai [Order no. A/85373-85374/2017/EB dated 16th January 2017] to sustain the claim of revenue neutrality. 4. Learned Authorised Representative r....