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TMI Blog2017 (1) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted, certificate issued by the Chartered Accountant and directed to Assessing Officer to compute the duty pursuant to the costing data. In the peculiar facts and circumstances of the case, the same appears reasonable. Hence, we find no reason to interfere with the impugned order passed by the Ld. Commissioner (Appeals), and the same is hereby sustainable along with the reasons mentioned herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present appeal is April, 1999 to March, 2002. Prior to October 2000, NWF was being classified by the appellants under sub-heading No.5806.39, and PPMFY under sub-heading No.5402.69, of the First Schedule to the Central Excise Tariff Act, 1985. PPMFY was being cleared captively without payment of duty under Notification No.22/96-CE dated 23.07.1996. The jurisdictional Deputy Commissioner vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2000 on the basis of cost construction method under Rule 6(b)(ii) of the then Central Excise Valuation Rules, 1975 for the period April, 1999 to June, 2000 and, subsequently, under Rule 8 of the Central Excise Valuation Rules, 2000 from July, 2000 onwards. While checking the records of the appellants by the Central Excise audit officers, it was alleged that the appellants had reduced the propor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is certified that the costing is as per Circular No.692/2003-CX dated 13.02.2003. The expenses incurred by the appellants under Works Overheads and Administrative Overheads have been taken into account, besides direct expenses. Accordingly, I accept the certificates of the Chartered Accountant dated 29.12.2004. Duty is therefore required to be recomputed on the basis of the said costing d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpute the duty pursuant to the costing data. In the peculiar facts and circumstances of the case, the same appears reasonable. Hence, we find no reason to interfere with the impugned order passed by the Ld. Commissioner (Appeals), and the same is hereby sustainable along with the reasons mentioned herein. 9. In the result, the Appeal filed by the Department is dismissed. (Dictated pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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