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TMI Blog2016 (1) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of Cost Accountant’s Certificate - Held that:- it is found that the appellant have been filing their price declaration in form annexure II(b) alongwith necessary certificate of costing for the product declared in their declaration. They have categorically stated method of costing. They also declared that at the end of the year, after finalization of the cost, differential duty sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest is maintained. - Decided in favour of appellant - E/1673/05-MUM - A/85415/16/EB - Dated:- 12-1-2016 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri. Rajesh Ostawal, Advocate for the Appellants Shri. D.K. Sinha, Asstt. Commissioner(A.R.) for the Respondent ORDER This appeal is directed against Order-in-Original No. 21/COMMR/(AH)/05 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid elements only bonus and gratuity is includible and accordingly demand was reduced. 3. Shri Rajesh Ostawal, Ld. Counsel for the appellant does not dispute the duty demand on merit, however, on limitation he submits that the method of valuation of cost construction basis was known to the department that they have been filing price declaration wherein they were submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have categorically stated method of costing. They also declared that at the end of the year, after finalization of the cost, differential duty shall be paid. With these facts whether certain element, which were escaped to be included in the cost or otherwise could have been detected by the department on the basis of declaration and costing certificate. Moreover, on the perusal of the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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