9911796707
TMI Blog2017 (5) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of profit can be added - since this factual aspect which observed by the Commissioner (Appeals) was not raised right from the SCN stage, at this stage, it is impractical for the appellant to come out with the Cost Accountant’s certificate, therefore, even on the basis of cost certified by the appellant can be accepted subject to the correctness of the data on the basis of Books of Account - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant. However, the Commissioner despite deciding the legal issue in favour of the appellant, remanded the matter back to the adjudicating authority for re-adjudication on the ground that cost of manufacture worked out by the company and submitted along with the price declaration dated 20.7.1995 is not correct. It is certified by the Director of the company. The cost of manufacture has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of quantification of notional profit is not raised in the show-cause notice and also in the order and being old case, it is not possible to verify the documents. He also referred to the Tribunal s decision in their own case decided by this Tribunal vide Order No.A/234-235/WZB/2005/C-II/EB dated 23.8.2005 (M/s Santogen Silk Mills), whereby the Revenue s appeal was dismissed against earlier Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notional profit, since this issue has been decided by this Tribunal s order dated 23.8.2005 in the appellant s own case, no amount on account of profit can be added. The learned Commissioner (Appeals) while remanding the matter to the adjudicating authority only observed that the cost of the product submitted by the appellant is not correct as the same was certified by the Director of the compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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