2026-VIL-294-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Valuation of Excisable Goods - Manufacture and supply of lubricants and engine oils. Commissioner passed orders fastening differential duty liability on the appellants, along with imposition of penalties, on the ground that the appellants had not followed the correct valuation methodology under the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Whether the adjudicating authority was correct in rejecting the transaction value adopted by the appellants and instead resorting to the valuation provisions under Rule 10A of the Central Excise Valuation Rules, 2000 to determine the assessable value – HELD - The valuation scheme under the Central Excise Act, 1944 and the Valuation Rules is only meant to determine the assessable value, and not the taxability itself. The M/s Standard Greases & Specialities Pvt Ltd, being the manufacturer of the excisable goods, is the 'assessee' under the Act and is liable to pay the excise duty – Further, the adjudicating authority had incorrectly relegated M/s Standard Greases & Specialities Pvt Ltd to the status of a 'job worker' and elevated the other appellants as 'principal manufacturers', without any proper findings on the scope and applicability of Rule 10A of the Valuation Rules. The resort to Rule 10A was not justified, as there was no finding that M/s Standard Greases & Specialities Pvt Ltd had not sold the goods manufactured by them to the other appellants - The adjudicating authority had made presumptive findings regarding the supply of 'additives' to M/s Standard Greases & Specialities Pvt Ltd, without properly ascertaining the scope and implications of such 'supply' under the Valuation Rules - In view of the glaring deficiencies in the adjudication, the impugned orders is set aside and the matter is remanded back to the adjudicating authority for fresh adjudication, directing it to determine the various aspects
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