2024 (9) TMI 1074

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.... of Rule 8 & 9 of the Central Excise Valuation Rules, 2000. As per the case of the department in the present matter, since, the appellant did not submit CAS-4 Certificate issued by the Cost Accountant to the department, various show cause notices were issued. In the present case the relevant show cause notice is 02.03.2016 for the period February-2015 to November-2015, wherein the value was proposed to be determined as per 110% of value mentioned in the invoice raised to the sister concerned. In other words the show cause notice presumed that the invoice value is cost of manufacture and 10% was added over and above the said invoice value. Accordingly, the differential duty demand was confirmed by adjudication of the said show cause notice. ....

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