2009 (9) TMI 383

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..... made in Mumbai for the Pondicherry unit’s production under Rule 6(d)(i) of the Central Excise (Valuation) Rules, 1975 disregarding the claim for valuation under Rule 6(b)(ii). The department has also rejected the deduction prayed for by the appellants in respect of cap and stopper as the value of bottles made in Mumbai include the cost of cap and stopper whereas the bottles made in Pondicherry and .....

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..... hittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri K.S. Venkatagiri, ld. Advocate appearing for the appellants states that the appellants' factories are located in Pondicherry, Mumbai and Bhuvaneshwar jurisdiction wherein they manufacture dutiable plastic bottles for packing of 'Ujala', which is exempted. He further states that the cost of production for the plastic bottle per bott .....

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..... unable to produce evidence that the Mumbai production included the cost of the same and that the appellants have submitted only a Chartered Accountant's certificate. Moreover, we find from the submission made by the ld. Counsel that while there is a dispute regarding inclusion of cost of cap and stopper in the value of bottles produced in Mumbai, the ld. Counsel admits that the bottles made at Po .....

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..... lue ensuing value of the comparable goods produced or manufactured by the assessee or by any other assessee. As stated above, by definition, such value can be either determined under Section 4(i)(a) or under Section 4(i)(b), the latter being the value determined under the Valuation Rules. In the present case, there is a doubt about the bottles produced in Mumbai being comparable to bottles produce .....

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..... f the duty on the above basis, the original authority may also be directed to examine the issue of limitation which has been raised before the Tribunal. 7. Accordingly we set aside the impugned order and remand the matter to the original authority for determining the value of the bottles produced in Pondicherry on the basis of the value of the comparable bottles produced by the appellants in Bhu .....

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