2014 (5) TMI 1243

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....l Jivani, CA. For the Respondent : Dr. B.S. Meena, Addl. Comm. (AR). ORDER PER : P.R. CHANDRASEKHARAN 1. The appeal is directed against Order-in-Original No. 88/NG/Commr/Th-II/2012 dated 16/10/2012 passed by Commissioner of Central Excise, Thane-II. 2. Vide the impugned order, a duty demand of Rs. 64,98,258/- has been confirmed against the appellant, M/s. Glamour Tin Indus....

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....ingly, notices were issued and demands confirmed. 4. The learned Counsel for the appellant submits that the issue is no longer res integra and has been decided by this Tribunal in the case of CCE Vs. Rolaster Pvt. Ltd. -2012-TIOL-23-CESTAT-BANG affirmed by the Hon'ble Apex Court in the same case reported in 2013-TIOL-07-SC-CX. In the said case, the question of consideration was whether Rule 10A....

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....judicating authority. 6. We have carefully considered the rival submissions. 6.1 As held by the co-ordinate Bench at Ahmedabad in the case cited supra, Rule 8 or Rule 10A of the Valuation Rules would not apply to the facts of the present case as the principal manufacturer has captively consumed the job-worked goods supplied. Since there is no sale, the value of the goods has to be arrived at....