2016 (9) TMI 839

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... visions of Rule 6 (b)(i) of Central Excise (Valuation) Rules, 1975 could be applicable in the case wherein the goods are captively consumed as well as sold outside. Revenue's case is that the appellant should have discharged the duty liability on the captively consumed goods based upon the value of the comparable goods sold outside, while the claim is defended by the appellant on the ground that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... produced a certificate from Chartered Accountant indicating the value for captively consumed goods, the same was rejected by the lower authorities on the ground that the Chartered Accountant has not justified the consumption of material was being inferior quality and was not evidenced by any supporting documents. Even before us also this findings are not contested. Therefore, in the absence of an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uperintendent of Central Excise, Range II, Taloja Division clearly indicates that the factory premises of the appellant Tirupati Filaments has been occupied by another Company namely Oriental Mechanical Works Pvt. Ltd. It is also informed by the Superintendent, C.Ex. Range II that he tried to contact Mr. Ram Todi, Managing Director of the appellant who declined to give his residential address to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oods are captively consumed as well as sold outside. Revenues case is that the appellant should have discharged the duty liability on the captively consumed goods based upon the value of the comparable goods sold outside, while the claim is defended by the appellant on the ground that the captively consumed goods were of the substandard quantity. We find that in the Grounds of Appeal also ident .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was rejected by the lower authorities on the ground that the Chartered Accountant has not justified the consumption of material was being inferior quality and was not evidenced by any supporting documents. Even before us also this findings are not contested. In the absence of any supporting documents, we find that both the lower authorities are correct in confirming the demand raised along with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X