9911796707
TMI Blog1998 (8) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short point involved in the instant appeal is as to how the assessable value of the goods consumed captively has to be arrived at in terms of provisions of Rule 6(b)(ii) of the Central Excise Valuation Rules. 2. Shri G.K. Mundhara, ld. Consultant appearing for the appellants submitted that originally the dispute before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that he does not dispute the above finding of the Commissioner (Appeals), but argues that in stead of adding the `gross' profit of the Company, the authorities should have added the `net' profit. In this connection he places reliance on the Board's Order No. 24/14/93, dated 31-12-1993 issued under Section 37B of the Act. And submits that in stead of adding the gross profit, the department should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be added for computation of the assessable value. In that case the appeal was remanded to the lower authorities with observation "we feel that ends of justice required that Assistant Collector should re-examine the matter and re-compute the margin of profit on the metal containers manufactured by the appellants without linking to the end product on the basis of the margin of profit calculated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration while arriving at the assessable value. We find that this issue was not before the authorities below and as such has not been discussed by them. Therefore we set aside the impugned order and remand the matter to the original adjudicating authority for de novo decisions on this limited issue as to whether the `gross profit' or the `net profit' of the Company is required to be added in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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