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TMI Blog2011 (3) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellants and the DR for the respondent. 2. This is an application filed in appeal arising from order dated 27-4-2010 passed by the Commissioner whereby the Commissioner has confirmed the demand of duty to the tune of Rs. 73,81,722/- along with interest and equal amount of penalty. 3. The demand relates to the period from April, 2007 to December, 2008 and show cause notice in this reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the DR for the respondent and on perusal of the impugned order, it is seen that the contention sought to be raised on behalf of the appellants are rejected by the Commissioner referring to Rule 10A of the said Rules. The said Rule 10A reads as under :- Rule 10A - Where the excisable goods are produced or manufactured by a job worker, on behalf of the person (hereinafter referred to as principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consideration for sale, the value of the excisable goods shall be the normal transaction value of such goods sold from such other place at or about the same time and, at the time nearest to the time of removal of the said goods from the factory of job worker. (iii) In a case not covered under clause (i) or (ii), the provisions of foregoing rules, wherever applicable shall mutatis mutandis ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board circular the provisions of Rule 10A were not on the statute book. They were inserted w.e.f. 1-4-2007. Once a statutory provision specifically deals with all types of circumstances and residuary clause specifically states that the circumstances beyond those specified under specific rules would be covered by some other specific rules, it is not open for the assessee to take shelter of the bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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