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EXCISE APPEALS NOS. 1366/LB, 1656/LB, 1658/LB TO 1660/LB, 1662/LB, 1676/LB, 1677/LB TO 1681/LB versus EXCISE APPEALS NOS. 1366/LB, 1656/LB, 1658/LB TO 1660/LB, 1662/LB, 1676/LB, 1677/LB TO 1681/LB

Section 4 (1) of the Central Excise Rules, 1944, RR53B and 53BB for the purposes of duty, the reliance upon which the secondary and auxiliary evidence relied upon to work on the correct diagnostic values of the finished product. Depending on what the officer did. Depending on the cost of manufacture of paper and paper board products, the various types of waste paper and wheat straws were the basic materials that manufacturers used in the process. Power tools like electricity and gas were also used in the conversion process. Used to be Some expenses were also incurred on administrative expenses and wages and salaries of the workers, and such factors could be included after the cost was deducted to determine the cost per unit of finished product. The exercise constitutes a reasonable measure of adherence to the correct diagnostic values of the manufactured product, so that the value of the input factors evaluated was such that the secondary or formal evidence was valid and that the valid diagnostic values were evaluated. Supported determinations based on open or retail market prices were examined in relation to the diagnostic values of the product. The input / output ratio of the raw material in detail can be examined according to the value of the product manufactured by the maintenance so the proper way to fulfill the central excise duty and sales tax obligations. Appeal Tribunal correctly maintained the Order of Adjudicating Officer fully in the circumstances, requesting additional duties, additional taxes and penalties. tax advocates from Topi lawyer