2005 (6) TMI 511

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..... , for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are an assessee in small scale, discharging duty on Plastic pouches made from printed plastic sheets in which engraved printing rollers are used. A dispute arose as regards valuation of the excisable goods. Revenue insisted on adding the sale price of rollers used for printing shown as purchased by the customers and added .....

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..... redetermined. We agree. The department should depute their own Cost Auditor to get the needful done since the assessee is a small scale unit and has pleaded the high costs of getting Cost Audits done on their own. After obtaining the report of the Assistant Director (Costs) of the Department, a copy of thereof be supplied to the assessee and values and duties be redetermined after hearing the ass .....

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