9911796707
TMI Blog2014 (2) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... Iron Rough Castings", which is cleared to their own unit at Coimbatore. The goods are cleared on payment of duty under Rule 8 of the Valuation Rules as per CAS-4. There is a demand of duty of Rs.37,87,417/- for the period Apr. '07 to May,'08 on the ground that CAS-4 figures were not correct. The original authority confirmed the entire amount of duty along with interest and penalty. Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised representative drew the attention of the Bench to Para 8.1 of the adjudication order. He submits that the applicant themselves discontinued the provisional assessment and gave an undertaking to produce the cost of production certificate, which they have not submitted. Thus, there is suppression of fact with intent to evade payment of tax. He also submits that the original authority passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of production of goods disposed" should be taken for determination of cost of production for levy of duty in terms of Rule 8 of the "Valuation Rules". We find that the duty was demanded on the basis of the opinion given by the Deputy Director (Cost), who is also an authority on this issue. In view of that, the applicant failed to make out a prima facie case for waiver of pre-deposit of the enti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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