9911796707
TMI Blog1999 (9) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal has been filed by the Revenue against the Order of the Additional Commissioner of Central Excise, Calcutta-II. 2. Arguing on the appeal, Shri J.M. Kenedy, learned JDR, submits that vide the impugned order, the Additional Commissioner has excluded the value of the bought-out items from the value of the final product manufactured by the appellants. He submits that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such, we have ourselves gone through the impugned order along with the Grounds of Appeal raised by the Revenue. 4. After hearing Shri Kenedy and after going through the records, we find that in the show cause notice issued to the appellants, it was the Department s own case that the value of the bought-out items is not includible in the total clearance value of the goods in a particular year. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of the finished goods manufactured by the appellants and after allowing the exemption limit as per S.S.I. Notification, the duty was proposed to be confirmed on the excess clearance value. 5. The Additional Commissioner, on a plea by the appellants, further referred the matter to the appellants jurisdictional Central Excise Officers and called for a detailed investigation report. The repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal clearance of the appellants factory. The dispute during adjudication was only on the figures of the bought-out items depending upon the quantitative deduction of this value which has been settled by the Additional Commissioner based upon the Central Excise Officers report. There is nothing in the present appeal of the Department challenging the said report of the Central Excise Officers. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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