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2016 (7) TMI 1145 - AT - Central ExciseAssessable value - sales made to related and unrelated persons - Held that:- As going through the impugned order of the Commissioner (Appeals), we find that the said order, on the face of it, travels beyond the jurisdiction, inasmuch as it stands challenged before the Appellate Authority by the appellant only in respect of the confirmation of demand of ₹ 96,000 approximately. It is an admitted fact that the part of the impugned order of the Original Adjudicating Authority dropping the demand was not challenged by the Revenue before the Commissioner (Appeals), in which case there was no occasion for the Appellate Authority to deal with or adjudge the correctness of that part of the order dropping the demand. It also stands admitted before us by the Revenue that there was no cross appeal filed by the Revenue before the Commissioner (Appeals). In such a scenario, we agree with the ld. Advocate that the impugned order passed by the Commissioner (Appeals) had travelled beyond the scope of the appeal before him and is required to be set aside on the said ground itself. Thus we set aside the impugned order and remand the matter to the Commissioner (Appeals) for fresh consideration only in respect of the demand involved in the appeal filed by the appellant
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