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TMI Blog2015 (3) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... trong prima facie case for waiver of entire amount of duty along with interest and penalty. Accordingly, we grant waiver of predeposit of duty along with interest and penalty and stay its recovery during the pendency of the appeals - Stay granted. - E/121/2011, E/122/2011, E/141/2011, E/142/2011, E/41450/2013, E/40310/2014, E/40313/2014 - Misc. Order No.41572 to 41578/2014 - Dated:- 16-9-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority confirmed the demand of duty along with interest and penalty on the basis that the applicant is liable to pay duty as per Rule 8 of the Central Excise (Valuation) Rules, 2000. Rule 8 provides where the excisable goods are not sold by the assessee but are used for consumption by him or on his behalf in the production or manufacture of other articles, the value shall be [one hun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of soaps and detergents. In this context, the Tribunal held as under:- It can be seen from the above reproduced Rule that this will come into play only when the goods are used for consumption by the assessee or on his behalf, in the production or manufacture of other articles, in such a case the value shall be 110% of the cost of production or manufacture of such goods. If this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving at valuation or determination of goods. In the case in hand, it is very clear and not disputed that the appellant is not consuming the said LABSA nor is it consumed on his behalf by HUL. In our considered view, the provisions of Rule 8 will not get attracted in this case. We find that the Hon ble Supreme Court had upheld the decision of the Tribunal as reported in 2013-TIOL-07-SC-CX. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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