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TMI Blog2006 (4) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. E/529/98 - Final Order No. 409/2006-EX. - Dated:- 17-4-2006 - The dispute is about valuation of Ariel brand detergent powder manufactured by the appellant. The issue is before us on remand by the Hon'ble Supreme Court under judgment in the case of Proctor Gamble Hygiene Health Care Ltd. Vs. CCE Bhopal -2005 (71) RLT 606 (SC) =2005 (190) ELT 289 (SC). 2. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was for the period December 1992 to December 1993. In adjudication, Commissioner held that there was short levy of duty since the value was required to be correctly fixed by taking into account the sale price of the retail packs. Rule 6 (b) (ii) of Central Excise Valuation Rules was relied on for the valuation. This valuation and the differential duty demand consequently made are being c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) RLT 98 (CEGAT-Che.)=2001 (130) ELT 262. The appellant also relies on the judgment of the Hon'ble Supreme Court in the case Sidhartha Tubes Ltd. [reported in 2006 (72) RLT 1(SC)) in support of contention that the goods are to be assessed and cleared based on their condition at the time of their removal from the factory of manufacture and post clearance processes cannot be taken into account. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f trade. Those goods in bulk packet and retail packet cannot be treated as the same or comparable goods, remains settled by the decision of this Tribunal in the case of Savita Chemicals and that decision has attained finality. 7. With regard to limitation, it is being pointed out by the appellant that from 1990 onwards, the appellant had been having the same practice with regard to the detergent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. When the appellant claimed assessment based on cost of production, it was open to the Revenue to make whatever enquiries deemed necessary for the purpose of determining whether the claim was legal or not. Since the valuation on the same basis remains undisputed for the earlier and subsequent periods, the dispute for the limited period of one year can be treated only as the result of a dif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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