ANUJA LABORATORIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE above appeals have been taken up for consideration with the consent of both the parties after waiving the pre -deposit.

(2.) THESE are appeals filed by job workers who manufacture ayurvedic medicaments. Some of the goods they manufacture are Ultra slim fast, Love care, Kvex gold. They obtain orders from loan licensee M/s. K.V. Health Care Products Pvt. Ltd. M/s. K.V. Health Care Products Pvt. Ltd. placed orders to produce the above items. They also supplied raw -materials. A price list was filed by the appellant giving price at which the goods were sold by M/s. K.V. Health Care Products Pvt. Ltd. Duty was paid at the rate of 10% of the value. Show cause notices were issued and the Asstt. Commissioner confirmed the demands at an higher value that is the value on which the goods were sold by M/s. K.V. Health Care Products Pvt. Ltd. Appeals were filed before the Collector (Appeals), Mumbai who by the impugned order rejected the contentions of the appellant. Hence, the present 4 appeals.

(3.) SHRI Patil, ld. Advocate along with Shri Arun Metha, ld. Advocate argued that the Appellate Authority has not passed a speaking order inasmuch as the grounds taken before him were not considered and they were not reflected in the impugned order. One of the grounds raised by them is regarding the application of Rule 6(b)(ii) of Valuation Rules, 1975. He also raised other contentions.