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M/s Wellknown Polyester Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-Daman

2016 (3) TMI 895 - CESTAT AHMEDABAD

Rectification of Mistake - valuation - Tribunal remanded the matter to the Adjudicating Authority to decide after considering the facts and law of the case including the case laws cited by both the sides - Held that:- On perusal of the order dtd 28.10.2015, of the Tribunal, we find that in the present appeal, there was a factual dispute on the independent sale to the buyers. The Tribunal categorically recorded that the Adjudicating Authority had not given any finding on the facts and law of the .....

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ion 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, Authorised Representative ORDER PER : MR. P.K.DAS; The applicant filed this application for Rectification of Mistake in Final Order No A/11568-11569/2015 dt .....

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the earlier period are identical and therefore there is no reason to remand this matter and the appeal should be allowed by the Tribunal. In this context, the Ld Advocate submits that Para 9.4.1 of the earlier impugned order and the present impugned order are similar and word-to-word same. He submits that it is well settled by the various decisions of the Honble Supreme Court that when there is no factual dispute, the matter should not be remanded. 3. On the other hand, the Ld Authorised Repres .....

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on 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 .....

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icating authority on the sell of the goods to the independent buyers and therefore, the said case law would not be applicable in the present case. 4. We find from the impugned order that Shri Yadagiri R. Avadhoot, Manager-cum-Authorised Signatory of the appellant Company, in his statement dated 24.02.2014 stated that they have cleared the goods to the independent buyers also they have transferred the goods on payment of duty to their sister units on the transaction value of the independent buyer .....

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s stage, the learned Advocate submits that the part of the demand 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 includi .....

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