TMI Blog2015 (9) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... ant could produce the evidence of sale to independent buyers but confirmed the demand wherever the appellant could not substantiate the availability of sale price to independent buyers by producing relevant sales invoices. - to meet the end of justice, it is prudent to remand the case to the adjudicating authority for deciding the issue afresh by taking into consideration all the relevant invoices and other evidences that would be produced by the appellant during the course of adjudication so as to ascertain whether during the relevant sale price to independent buyers were available. It is also directed that the appellant would deposit ₹ 5.00 Lacs as offered by them within a period eight weeks and report compliance directly to the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with the principle laid down by the Larger Bench in Ispat Industries Ltd. Vs. CCE, Raigad-2007 (209) ELT 185 (Tri-LB). 3. The Ld. Advocate claimed that though they have produced all the sales invoices but the same were not considered by the Ld. Adjudicating Authority while confirming the demand. Further, he has submitted that after conclusion of hearing, the adjudicating authority has directed verification/scrutiny of the evidences of sale by respective Jurisdictional Assistant Commissioner/Deputy Commissioner; but the reports submitted to him by the officers were handed over to the Applicants only after passing of the impugned Order, even though in confirming the demand these reports were relied upon by the adjudicating authority. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the value should be determined on the basis of the sale price of the goods. This Tribunal by its order dated 6th March, 2008 remanded the case to the adjudicating authority for verification of the appellant s claim on the availability of sale price of goods and to determine the assessable value in accordance with the decision of Larger Bench of this Tribunal in Ispat Industries Ltd. case (supra). After carrying out necessary verification, the adjudicating authority dropped the demand wherever the Appellant could produce the evidence of sale to independent buyers but confirmed the demand wherever the appellant could not substantiate the availability of sale price to independent buyers by producing relevant sales invoices. It is the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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