2018 (2) TMI 1869

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..... nits, at a value lesser than the value as per CAS-4 standards - the SCN is vague - appeal allowed - decided in favor of appellant. - APPEAL No. E/1686/2008-EX[DB] - FINAL ORDER NO. 71005/2018 - Dated:- 20-2-2018 - Mr. Anil Choudhary, Member (Judicial) AND Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Atul Gupta, Advocate Shri Hrishikesh, Advocate For the Respon .....

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..... 28,12,668/- already paid along with interest and further penalty was also proposed. 3. The said Show Cause Notice was adjudicated on contest vide OIO dated 02nd May, 2008 by which the Commissioner confirming the proposed demand along with equal amount of penalty. Being aggrieved the appellant is before this Tribunal. 4. The ld. Counsel for the appellant states that there is no allegation in .....

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..... ice, it is vague and the appeal is fit to be allowed. The ld. Counsel also relies on the ruling of Hon ble Supreme Court in the case of Commissioner of Central Excise Versus Cadbury India Ltd. reported at 2006 (200) ELT 353 (S.C.) wherein it has been held that cost of production of captively consumed goods is to be determined strictly in accordance with CAS-4, as laid down by ICWAI. 5. Heard th .....

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