Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 538 - CESTAT, KOLKATAValuation - Related persons - Held that: - From the records, it appears that only the clearances to interconnected undertakings have been taken into account for the purpose of quantifying the demanded amount. We also find that the appellants have made various legal submissions in their replies to show cause notice, which have not been taken into account by the Adjudicating Commissioner. As such, we waive the requirement of pre-deposit and set aside the impugned Order and with the consent of both sides, remand the appeals to the Adjudicating Commissioner for fresh decision - appeal allowed by way of remand.
|