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2019 (6) TMI 321 - CESTAT ALLAHABADValuation - parts/components of pre-engineered buildings were being cleared by them to the site as also to their other own units located at various premises - related party transaction - quantification of the demand - HELD THAT:- Admittedly, the Adjudicating Authority has relied upon the two reports given by the Range Superintendent which were not provided to the appellant. Their comments were never sought on the same. Further principals as enunciated in CAS-4 are required to be applied strictly and the same refers to the cost of the goods and not to value as reflected in the invoices - We further note that the bought out items purchased by the appellant cleared ‘as such’ will not attract provisions of Rule 8 of the Valuation Rules. Inasmuch as the disputed issue relates to the correct quantification which can be done only at the level of Original Adjudicating Authority, we deem it fit to set aside the impugned order and remand the matter for fresh decision. Needless to say that the reports relied upon by the Adjudicating Authority would be provided to the assessee with an opportunity to them to put forth their case. Appeal allowed by way of remand.
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