2016 (11) TMI 1773

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....he Respondents : Jude Joseph, AC (AR) ORDER D.N. Panda, Member (J) 1. Learned counsel submits that the price that was prevailing abroad where the raw materials came should have been adopted as the basis for determination of the cost. That not being done, Annexure-A to the Order-in-Original giving rise to differential duty demand shall not be sustainable. Surprisingly, the appellant submit....

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.... sustained without any other material departure to law is brought to our notice. 2. So far as penalty aspect is concerned, learned adjudicating authority levied penalty under Rule 25 of the Central Excise Rules, 2002 for contravention of Rules 4, 6 and 8 of the said Rules, it may be stated that valuation is a very intricate matter and normally it is not understandable by a common man. There app....