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2011 (6) TMI 601

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..... Ashok Jindal: Revenue has filed this appeal against the impugned order wherein the Commissioner (Appeals has remanded the matter to the adjudicating authority to verify the respondent's records as well as documents such as purchase invoice, purchase order and any other relevant documents of M/s. GSFC for the disputed period, by applying the valuation method under Rule 6(b)(i) of Central Excise .....

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..... . UOI 1982 (10) ELT 844 (MP) while arriving at the decision when the price of comparable goods is available to ascertain assessable value of captively consumed goods the comparable price to be considered, which is not correct. The learned DR further submits that the Commissioner (Appeals) has dealt with comparable prices of a unit located in Gujarat which are not comparable to a unit located in Mu .....

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..... authority. The said order was challenged before this Tribunal, this Tribunal vide order No. C-II/4099-4100/WZB/2002 dated 24/07/2002 has remanded the matter back to the Commissioner (Appeals) to examine the case of the respondent by applying comparable price to arrive at the correct assessable value of the captively consumed goods. On the direction of this Tribunal, the Commissioner (Appeals) has .....

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..... n, this Tribunal has categorically held that the price of comparable goods manufactured by Gujarat State Fertilizers & Chemicals Ltd. and purchased by the respondent during the relevant period was not higher than the price at which the respondent paid duty and this comparable price ought to be applied by invoking Rule 6(b)(i). Therefore, the matter was remanded back to the Commissioner (Appeals) t .....

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..... ioner (Appeals) as the Commissioner (Appeals) has passed the order following the direction of this Tribunal. The case law cited by the learned DR is of no relevance to the facts of this case as the department has not challenged the Tribunal's order.  6. In view of the above observation, Revenue's appeal is rejected. The cross-objection also stands disposed of. (Dictated in Court)
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