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2013 (12) TMI 398 - AT - Central ExciseValuation of Goods – Goods cleared under CKD Condition to be added in the value of goods cleared or not – Held that:- There is no evidence to show that the items procured from the market were taken to the factory and cleared with the manufactured parts - there is no finding in the order regarding the excisability of the conveying system as a whole – Relying upon Mil India Ltd. vs. CCE, Noida [2007 (3) TMI 8 - SUPREME COURT OF INDIA] - the value of bought out items should be added for computing assessable value would depend on the facts of each case - for the subsequent period, the demand of duty which was made on the grounds is dropped by the Commissioner of Central Excise - On the last date of hearing, the matter was adjourned to find out whether the Revenue has filed any appeal against this order. The learned AR produced a communication from the office of the Chief Commissioner of Central Excise, where it has been stated that the order passed by the Commissioner of Central Excise is accepted by the Revenue - the matter requires reconsideration by the Adjudicating authority afresh after taking into consideration the subsequent decision of the Commissioner of Central Excise - order set aside and the matter remanded to the adjudicating authority for de novo adjudication – Decided in favour of Assesssee.
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