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2015 (10) TMI 903 - AT - Central ExciseDetermination of the assessable value of manufactured goods sold from the depots - held that:- Tribunal has earlier remanded the case to the adjudicating authority for de novo adjudication on the basis of evidences on record. Consequently, after discussing in detail each and every element of discounts/expenses, applying the principle of law laid down in this regard, dropped substantial amount of demand after re-determining the assessable value of the goods sold from the depots. However, we are constrained to note that the Ld. Commissioner (Appeals) while accepting the Revenue's appeal and setting aside the order-in-original, failed to record any reason in support of his conclusion. Needless to mention that an order without reason is bad in law and cannot be sustained. - matter remanded back - Decided in favour of assessee.
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