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TMI Blog2018 (5) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original (OIO) No. 19/COMM./M-II/2012 dated 08/05/2012 (also dated 16/04/2012 as apparent from the copy filed in Departmental appeal) passed by Commissioner of Central Excise & Customs, Meerut-II. Therefore, they are taken together for decision. Appeal No. E/2625/2012 is filed by Revenue, wherein the said impugned OIO was stated to be issued on 16/04/2012. The OIO in remaining appeals is same, which is stated to have been issued on 08/05/2012. There are two sets of OIO but they are verbatim the same. Since above stated appeals are arising out of common OIO and therefore, they are taken together for decision. 2. The brief facts of the case are that M/s Indian Wood Products Company Ltd. (hereinafter shall be referred as main appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duty on Catechins extracted out of Gambier extract by Bareilly Chemicals Private Ltd. Therefore, the appellants were issued with two Show Cause Notices dated 29th March, 2011 & 31st January, 2012 covering respectively periods from April, 2010 to December, 2010 and January, 2011 to February, 2011. The Central Excise duty demanded in Show Cause Notice dated 29th March, 2011 was amounting to Rs. 4,12,67,542/- and same demanded through Show Cause Notice dated 31st January, 2012 was Rs. 79,02,444/-. Both the Show Cause Notices were adjudicated through common impugned Order-in-Original No. 19/COMM./M-II/2012 dated 08/05/2012, wherein the Original Authority accepted the contention of appellant to resort to Rule 8 of the Valuation Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not required to pay Central Excise duty on Catechins, the question of Valuation of the same does not arise and therefore, he requested to allow the appeals filed by M/s The Indian Wood Products Co. Ltd., Shri Krishna Kumar Mohta, Shri K. K. Damani, Shri N. H. Aggarwal and also requested to dismiss the appeal filed by Revenue. 4. Heard the ld. A. R. for Revenue, who has agreed that the issue is covered by the said Final Order Nos. 70281-70288/2018 dated 02/11/2017. 5. Having considered the submissions of both the sides and on perusal of the said Final Order Nos. 70281-70288/2018 dated 02/11/2017 and the facts on record, we find that the findings in the said final order dated 02/11/2017 are squarely applicable in the present case. We, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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