9911796707
TMI Blog2011 (4) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... e value of the goods cleared for captive consumption – Held that:- in the case of the same respondent, while considering the appeal of the department on the very same issue, this Tribunal vide order No. A/109/09/EB/C-II dated 18/02/2009 had come to the conclusion that the appeal filed by the Revenue has no merit in view of the fact that the demand set aside by the Tribunal in another case on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for captive consumption on payment of duty. For the purpose of discharging of its Central Excise duty on such captive clearances they had added 10% as margin of profit. However, the department has taken a view that as per instructions issued under Section 37B of Central Excise Act, 1944, the gross profit of the preceding financial year as per audited balance sheet should have been added to determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the case of the same respondent, while considering the appeal of the department on the very same issue, this Tribunal vide order No. A/109/09/EB/C-II dated 18/02/2009 had come to the conclusion that the appeal filed by the Revenue has no merit in view of the fact that the demand set aside by the Tribunal in another case on the ground of revenue-neutral was not contested. In this case also ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
