TMI Blog2014 (7) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... issue involved is of Valuation of goods and debatable, hence, needs to be addressed by the Ld. Commr. (Appeals); at this stage, the offer made by the Ld. Consultant for the appellant seems to be reasonable, keeping in view the financial hardship expressed by the Ld. Consultant. - Matter remanded back - Decided conditionally in favour of assessee. - Appeal No. 89/2012 - ORDER NO.FO/A/75321/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials received free viz. broken bricks had been determined adopting comparable prices of other manufacturer without considering the actual prices, therefore, the valuation arrived at by the Department is incorrect. He further submits that the Ld. Commr.(Appeals) has not decided the issue on merit but dismissed their appeal for default in payment of pre-deposit amount of Rs.12.00 Lakhs. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of both sides. 5. We find that the Ld. Commr. (Appeals) has not decided the issue on merit but dismissed the appeal for default. We find that the issue involved in the present case is determination of assessable value of free issue materials. It is the claim of the Department that the value of the free issue materials were not furnished by the appellant, therefore, its value had been determi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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