9911796707
TMI Blog1999 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... able to be the basis for the assessment of captively consumed goods and this position had already remained confirmed in favour of the appellant vide Order-in-Original No. 13/Commissioner/96 of the Commissioner of Central Excise, Meerut. Therefore, the order quashed the demand in as far as they related to captively consumed similar goods. 2. The impugned order also related to valuation of variety of captively consumed glass bottles in regard to which there was no comparable sale prices. In regard to these goods the impugned order set aside the order-in-original and remanded the case back to the original authority for fresh determination of duty liability on the basis of certain observations made in the impugned order. 3. The Revenue have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen to the Revenue to examine whether sale price is below the cost of production or not. It is settled law that once the sale price is the sole consideration, it is not open to the department to investigate whether the sale price is above cost of production. It has also been submitted that the franchise holders of the appellant are not related to the appellants as they have no shareholding or any other interest in the appellants business. 4. In the instant case, it is not in controversy that the appellants were selling part of the bottles produced by them on wholesale basis at the factory gate to wholesale buyers. Therefore, the sale price of these goods should be accepted by the Revenue for the assessment of captively consumed goods als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se broken bottles. He submitted that errors existed in the computation of other costs also. He, therefore, submitted that if cost of the captively consumed bottles are worked out according to the guidelines contained in the impugned order, it would prejudice the interests of the Revenue. He, therefore, prayed that the remand order on this regard should be converted into an open remand, unfettered by the observations regarding method of costing and elements of costs contained in the impugned order. As against this, it has been submitted on behalf of the respondents that the method of computation of cost adopted by the original authority was also erroneous inasmuch as it has sought to add element of profit even with regard to cost of producti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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