9911796707
TMI Blog2014 (10) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ules clearly state that if the comparable price is available, in that situation the valuation is to be opted by invoking Rule 6(b)(i) of the Valuation Rules, not as per Rule 6 (b)(ii). As the issue is that whether Rule 6 (b)(i) is applicable to the facts of this case or Rule 6(b) (ii) of the Valuation Rules is applicable to this case, therefore we hold that the extended period of limitation is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the impugned order wherein the demand for the period January, 1995 to March, 1998 is sought to be demanded through show cause notice dt. 1.2.200 by invoking the extended period of limitation, on the ground that appellant is manufacturer of Polyester Filament Yarn for which they are manufacturing Polyamide Chips in their own factory and also procured this raw material from the open market. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) (i) of the Valuation Rules. In remand proceedings, again the adjudicating authority confirmed the demand as per the earlier adjudication. The said order was also challenged by the appellant before this Tribunal and again the matter was remanded back to the adjudicating authority to determine the value of captively consumed goods as per the Rule 6(b) (i) of the Valuation Rules. Thereafter in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Rules is applicable to this case, therefore we hold that the extended period of limitation is not invokable. 3. In this case, the whole of the demand has been confirmed against the appellant by invoking the extended period of limitation. In these circumstances, we hold that the issue or interpreting particular provisions of the Rules. Therefore, the extended period of limitation is not inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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