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2017 (5) TMI 597 - CESTAT HYDERABADNon-application of law in its letter and spirit - valuation - removal on stock transfer basis to their depots / consignment sales agents (CSAs) across the country - place of removal - It appeared to the department that appellants were clearing polystyrene to certain depots/CSAs by adopting a price lower than the price prevailing at the depot on the day of clearances from the factory - Held that: - the periods covered in this appeal have undergone different phases of law in respect of method of valuation to be followed and the concept of "place of removal" thereof - the adjudicating authority has not analysed the contentious issues with respect to changes in law that were effected on at least two occasions during the entire period of dispute. While the period of disputes starts from 09/1999, the adjudicating authority has considered the law only from 01-07-2000 when Section 4 of the Central Excise Act was substituted vide Finance Act, 2000 - Although there is some discussion on provision of law prior to 01-07-2000 in para-25 of the order, however, the authority has only made a passing reference thereof and has not analyzed the applicability thereof and to what extent, to the disputed period prior to 01-07-2000. There is legal infirmity in the impugned order due to non-application of law in its letter and spirit - matter remanded for de novo consideration by original authority who will threadbare examine the material facts and considering the pleadings of the appellant, both on fact and law shall test the evidence and apply relevant law, to pass appropriate order recording reason of its decision - appeal allowed by way of remand.
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