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TMI Blog2018 (10) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing three questions of law : (a) Whether in the facts and circumstances of the case and in law was the Tribunal right in deciding the issue merely on the ground of revenue neutrality when in its earlier order No. A/903904/ WZB/2004/C II dated 7.10.2004, a direction was given to the adjudicating authority to do the valuation of captively consumed goods according to cost Accounting Standard 4r (CAS4) developed by the Institute of Cost of Work Accountants of India read with Board's Circular No. 692/8/2003CX dated 13.02.2003? (b) Whether in the facts and circumstances of the case and in law was the Tribunal correct in upholding that there were revenue neutrality and if it was, then are the statutory provisions of law to be ignor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adoption of cost construction method as provided in Rule 6(b)(ii) of the Valuation Rules. The Revenue objected to the valuation arrived at by the Respondent. This on the ground that Rule 6(b)(ii) of the Valuation Rules has not been properly applied, as various expenses which need to be included are not included to arrive at the cost of production of I.C. Engines and parts thereof. Thus, the demand by the Revenue for the differential duty payable on the I.C. Engines and parts thereof, cleared for captive consumption to manufacture tractors at Nagpur and Rudrapur. 8. The impugned order dated 13 January 2017 of the Tribunal allowed the Respondent's Appeal. This by inter alia holding that the entire exercise of determining the correct cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicable rate of duty or to the determination of the value of the goods for the purposes of assessment of duty. This is a sine qua non for the admission of the appeal before this Court under Section 130E(b) of the Act. (ii) The question raised must involve a substantial question of law which has not been answered or, on which, there is a conflict of decisions necessitating a resolution. (iii) If the Tribunal, on consideration of the material and relevant facts, had arrived at a conclusion which is a possible conclusion, the same must be allowed to rest even if this Court is inclined to take another view of the matter. (iv) The Tribunal had acted in gross violation of the procedure or principles of natural justice occasioning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of Revenue neutrality making the question of appropriate valuation academic in the present facts. However, the grievance of the Revenue before us is to the extent that the Tribunal has not dealt with the issue of valuation though it arose before the Tribunal. Therefore, in our view, the impugned order does relate to the valuation of goods for the purposes of assessment. This view of ours also finds support from paragraph 19 of the Hon'ble Supreme Court decision in Steel Authority of India Ltd. (supra) in the above case, it has been held that where an issue relating to valuation for purpose of assessment arises and the order is passed in breach of natural justice, then the Apex Court will admit the Appeal. 12. The submission that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no dispute in view of the self evident position in law i.e. Section 130 and 130E of the Customs Act, 1962 that an Appeal relating to rate of duty and/or value of goods for purposes of assessment would only be before the Apex Court. In such circumstances, the Apex Court after recording that the sine qua non for the admission of Appeal before it is that the impugned order must relate to the rate of duty or determination of the value of goods for the purposes of assessment of duty. Therefore, not dealing with and/or deciding the issue of rate of duty and/or valuation for purposes of assessment would also be an order relating to rate of duty and/or valuation of goods. This finds support by its recording that an order in respect of val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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