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2017 (11) TMI 30 - CESTAT CHENNAIFinalization of provisional assessment - Stock Transfer - appellant's contention is that they had submitted only information for the entire year - Held that: - From the documents available on record, we are not able to understand how such month wise figures were arrived at by original authority. Appellant has also pointed out that they manufactured more than 50 varieties of horns and the cost of components for which vary from 12 paise to ₹ 65.50; that however adjudicating authority has taken an uniform cost of ₹ 4.28 for all the components - These aspects can be addressed only by having a relook on the finalization of provisional assessments, which would require remand of the matter to the original authority in both the cases - appeal allowed by way of remand.
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