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TMI Blog2013 (3) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ng reasonable means consistent with the principles and general provisions of the rules and sub-section (1) of Section 4 of the Act. Further we find that the Tribunal in appellant’s own case (CCE, Nagpur v. P.C. Pole Factory - (COMMISSIONER OF C. EX., NAGPUR versus P. C. POLE FACTORY) after taking into consideration Rule 11 of the Central Excise Rules, 2000 which are applicable to the facts and circumstances of the present case held in favour of the Revenue. - E/409/2004 and Cross Objection No. E/CO/112/2004 - A/76-77/2012-WZB/C-II(EB) - Dated:- 1-12-2011 - Shri S.S. Kang and Sahab Singh, JJ. Shri Sanjay Kalara, Appraiser (AR), for the Appellant. Shri D.R. Gadekar, Consultant, for the Respondent. ORDER Heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or manufacture of other articles, the value shall be one hundred and fifteen per cent of the cost of production or manufacture of such goods. We further find that Rule 11 of the Central Excise Valuation Rules, 2000 which is a residuary rule which provided that in case the value of any excisable goods cannot be determined under the foregoing rules, the value shall be determined using reasonable means consistent with the principles and general provisions of the rules and sub-section (1) of Section 4 of the Act. 6. We find that the period in dispute is 2000-01 when the new Central Excise Valuation Rules, 2000 came into force. The decision of the Hon ble Supreme Court in the respondent s own case cited supra is in respect of the old Valuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransmission of electricity and not in the production or manufacture of other articles. Hence we are of the view that Rule 8 of the Central Excise (Valuation) Rules, 2000 is not applicable as such to the case at hand. However, since no other rule is applicable to the case, recourse has to be taken to Rule 11 of the said Central Excise (Valuation) Rules, 2000 which reads as under : If the value of any excisable goods cannot be determined under the foregoing rules, the value shall be determined using reasonable means consistent with the principles and general provisions of the rules and sub-section (1) of Section 4 of the Act. 5. Applying the aforesaid provisions of Rule 11, which is the residuary rule, we find that the original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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