2024 (3) TMI 452

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....t the appellant is engaged in the manufacture of polyester films falling under Chapter 39 of Schedule attached to Central Excise Tariff Act, 1985. Appellant has two units at Aurangabad - one at Chikalthana and another at Waluj. Appellant is also having another unit in Nashik. Appellant clears polyester film on stock transfer basis from one factory for production of sun control films to another factory of their own. Since sale is not involved, assessment is done as provided under Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods), Rules 2000 on the basis of CAS-4 certificate. In both the units of the appellant since 01.07.2000, jurisdictional Assistant Commissioner has been ordering provisional assessment on quart....

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....ial are shown in other heads hence material cost is understated. f) Closing Inventories / opening inventories are not considered in quarterly CAS-4. g) Inter unit transfer of raw material is not considered in quarterly CAS-4. h) The raw material introduced in production process is in Kg./MT as per CAS-4 but final product i.e. Sun Control Film is in lakh Sq.ft. So the conversion ratio of Kg. to Lakh Sq.ft should be known while examining the CAS-4." Similarly worded order for provisional assessment was issued by jurisdictional Assistant Commissioner on 14.06.2013 in respect of Waluj unit. Appellant challenged both the orders before learned Commissioner (Appeals). Appellant contended in their appeal before learned....

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....rough his order-in-original dated 30.06.2014. Learned Commissioner of Central Excise, Aurangabad in his said order at para 18.2 has observed that when the correspondence was made with the Deputy Director (Cost) by the jurisdictional Central Excise officers having jurisdiction over the appellant, it was established that calculation sheets were not available anywhere on the basis of which observations were communicated by Deputy Director (Cost). Learned counsel has submitted that for the said reason, Commissioner of Central Excise, Aurangabad dropped the demands raised in the said show cause notices. He has further submitted that the impugned order is on the basis of assumptions and presumptions and there is no material available on record to....