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2005 (3) TMI 112 - SCH - Central ExciseValuation (Central Excise) - whether the appellant could treat the said two products as the same for determining the price of yarn produced on job work basis - Held that:- Tribunal has merely held that the decision in Ujagar Prints (1989 (1) TMI 124 - SUPREME COURT OF INDIA) was applicable without determining the further question whether the assessable value of the goods manufactured and sold by the respondent-assessee could be compared with goods manufactured on job work basis as a matter of fact. In that view of the matter, we set aside the decision of the Tribunal and remand the matter to it for the purpose of determining (a) whether the goods are comparable and (b) whether the prices were comparable. We make it clear that the decision shall be taken by the Tribunal on the basis of the evidence already on record. - Decided in favour of Revenue.
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