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TMI Blog2010 (5) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... llants herein manufacture various industrial chemicals. In one of their plants, they manufacture Denatured Ethyl Alcoholfor which they filed a price declaration of ₹ 11,174/- per KL on 12.04.1994 with effect from 01.04.1994, for clearance of the goods for captive consumption, based on the cost of production and gross profit earned during the previous year and various elements of cost of prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured Ethyl Alcohol cleared for captive consumption, being the value of comparable goods in terms of Rule 6(b)(i) of the Central Excise Valuation Rules, 1975 and consequent reassessment of duty on goods cleared, and demand of differential duty. Three more show-cause notices were issued on similar goods for subsequent periods. Vide order dated 25.02.1998, the Assistant Commissioner vide Order-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value of Denatured Ethyl Alcohol and requested issue of Certificate A, as according to their own calculations they were liable to pay only ₹ 59,82,820/- which had been paid. The Superintendent called upon the appellants to explain the reasons as to why the input duty was not required to be included in the assessable value of DNS, to which the assessee responded on 22.12.1999, relying upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they were not heard by the Superintendent before he directed them to pay the differential duty of ₹ 1,14,29,086/- is correct. We therefore set aside the impugned order and remit the case for fresh decision on merits to the jurisdictional Range Superintendent, who shall consider the submission of the assessees, as also the decision of Dai Ichi Karkaria cited supra. He shall pass fresh or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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