TMI Blog2016 (3) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... after the amendment of Rule 8 of the Valuation Rules and therefore they are liable to pay duty after the amendment. In this perspective, the Tribunal remanded the matter to examine the whole issue. We do not find such findings in the earlier order of the Tribunal. So, there is no force in the submission of the Ld Advocate. Hence, the application filed by the applicant for rectification of mistake in Final Order cannot be sustained - Application No. : E/ROM/11057,11060/2015 In Appeal No. : E/10898,10899/2015 - ORDER No. M/10085-10086/2016 - Dated:- 5-1-2016 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Prakash Shah, Advocate For the Respondent : Shri Alok Srivastava, Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the independent buyers and therefore the Tribunal had rightly remanded the matter for factual verification. He further submits that Para 9.4.1 of the earlier adjudication order is merely submission of the appellant. 4. In rejoinder the Ld advocate referred the Para 9.2 and 9.3 of the impugned order. He also submits the findings are corroborating with the show cause notice. 5. After hearing both the sides and on perusal of the records, we find that the issue is settled that when the assessee is selling the same goods to the independent buyers, the value could be determined on the transactions value in captive consumption, as held by the Larger Bench in the case of Ispat Industries Ltd Vs CCE, Raigad - 2007(209)ELT.185 (Tri.LB). But ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is after the amendment of Rule 8 of the Valuation Rules and therefore, they are liable to pay duty after the amendment. As we are remanding the matter to the adjudicating authority, he will consider the submission of the learned Advocate. 5. In view of the above discussions, we set-aside the impugned order. The matter is remanded to the adjudicating authority to decide afresh after considering the facts and law of the case including the decision of Tribunal in the appellants own case. Both the appeals are allowed by way of remand. Applications for early hearing are dismissed as infructuous. 6. The main contention of the Ld Advocate on behalf of the applicant is that as the earlier order of the Adjudicating Authority and the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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