TaxTMI 
TaxTMI 
2022 (11) TMI 643
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....ld. 2. The appellant claims to be manufacturing SS Circles and SS Utensils. The partners of the appellant firm were also Directors of M/s Ramdev Stainless Strips Pvt. Ltd. [RSSL] and, therefore, it was a related Unit of the appellant in terms of section 4 (3) (b) of the Central Excise Act, 1944. 3. A show cause notice dated 28.04.2016 was issued to the appellant proposing a demand of duty of Rs. 23,11,016/- short paid by the appellant in respect of SS Flats, SS patta/patti, CBFS, Furnace Oil and SS Utensils sold to RSSL during the period April 2015 to October 2015. The demand proposed in the show cause notice was confirmed in the order dated 03.02.2017 passed by the adjudicating authority with interest and penalty. 4. The Commissioner (A....
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.... being manufactured by the appellant. For the same reason, the Joint Commissioner also dropped the demand for the period 01.07.2016 to 30.06.2017. 7. This submission advanced by the learned Consultant deserves to be accepted. It is a fact that in paragraph 5.3 of the order, the Commissioner has recorded a finding that SS Patta was not manufactured by the appellant. It appears that by mistake this demand has been confirmed. The confirmation of demand on SS Patta needs to be set aside. 8. With regard to SS Utensils, the demand of Rs. 1,95,598/- has been confirmed under rule 8 of the Valuation Rules. 9. Learned Consultant appearing for the appellant submitted that as the goods were not used by RSSL for further manufacture, rule 9 of the Val....
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....ve appearing for the Department has, however, submitted that this factual issue should be re-determined by Commissioner (Appeals). 13. As the demand is of Rs. 1,95,598/- only and considering the difficulties in checking the price at which each of the SS Utensils was sold by RSSL, we are of the considered opinion that remanding the matter the matter may not serve any purpose and the value can be fixed by the Tribunal exercising powers under rule 11 of the Valuation Rules. 14. Having considered the matter in its entirety and the average mark up of 3 - 4% for the product indicated by the learned Consultant we are of the opinion that the value of the SS Utensils cleared by the appellant be re-determined as 3.83% of the sale price and duty cal....