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2014 (7) TMI 71 - CESTAT KOLKATAValuation of goods - Determination of assessable value of free issue materials - Held that:- value of the free issue materials were not furnished by the appellant, therefore, its value had been determined on the basis of comparable prices of other units. In our opinion, since the issue involved is of Valuation of goods and debatable, hence, needs to be addressed by the Ld. Commr. (Appeals); at this stage, the offer made by the Ld. Consultant for the appellant seems to be reasonable, keeping in view the financial hardship expressed by the Ld. Consultant. - Matter remanded back - Decided conditionally in favour of assessee.
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