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2006 (8) TMI 183 - SUPREME COURTValuation of goods - Whether the determination of the assessable value of the product of the respondent-assessee (LML scooter) at the factory gate - Held that:- The Tribunal, without fixing the assessable value and without setting aside the order of the Commissioner under appeal passed in pursuance to the order of remand dated 30-1-1995 on merits, accepted the appeal by observing that in view of its earlier order dated 27-11-1989 which was confirmed by this Court in [2000 (2) TMI 107 - SUPREME COURT OF INDIA], the Commissioner being subordinate authority is bound by the same and is only to implement the orders of the Tribunal. The order of the Tribunal dated 30-1-1995 by which the case was remitted back to the Commissioner for determining the assessable value by taking into consideration certain expenses has to be taken to a logical end and the same cannot be ignored. After the order has been passed by the Commissioner pursuant to the order of remand dated 30-1-1995, the same has to be decided on merits and cannot be deemed to be concluded by an earlier order passed by the Tribunal which was confirmed by this Court. The facts are not very clear - Matter remitted back - Decided in favour of Revenue.
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