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TMI Blog2006 (10) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... on at the factory of production alone and not the cost of production of textile units-Matter remanded - Civil Appeal Nos. 2086-2087 of 2002 - - - Dated:- 12-10-2006 - ORDER Revenue is in appeal against (i) Final Order Nos. 94-95 of 2001 dated 28th March, 2001 in Appeal Nos. E/1462-R/2000-Mum and E/1572/ 2000 Mum and (ii) Final Order No. A/1692/WZB/05/EB/CII dated 28th October, 2005 in Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. 3. It was common ground between the parties before the Tribunal that the cost of production under erstwhile Rule 6(b)(ii) of Central Excise (Valuation) Rules, 1975 [for short "the Rules"] will have to be determined based on the actual cost of production at the factory of production alone and not the costs of production in all the textile units of the respondent-assessee together. This point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section11A of the Central Excise Act, 1944. 5. It will be open for the respondent-assessee to satisfy the Commissioner, Central Excise in the remand proceeding that the notional profit of less than 10 per cent has to be adopted on the cost of production determined by him. In case, the assessee fails to satisfy the Commissioner that notional profit should be less than 10 per cent, it may add 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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