2003 (12) TMI 446

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..... Shri Hemant Kotikar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duties and penalties in all the three cases we take up the appeals itself with the consent of both the sides. 2. The appellant M/s. Regal Cassette Industries were issued show cause notices proposing to adopt the market sale price of the music com .....

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..... pes Ltd. M/s. Bombino Enterprises and M/s. Ultra Audio did not reflect the true value of the goods manufactured as the cost of the inlays cards (Flap), master cassette, royalty and packing of recorded cassettes, were not included in the assessable value of the goods manufactured by M/s. Regal Cassette Industries. 4. After observing as above the Commissioner confirmed the demand of duty on th .....

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..... that the cost of all the above disputed factors is to be added in the assessable value there were no details of the costing of such factors as notice proposed to adopt the sale price of the music companies. Accordingly, we are of the view that before adjudicating the case, the Commissioner should have given an opportunity to the appellant to explain the costing of the cassette being manufactured b .....

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