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TMI Blog2017 (12) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. ASHOK K. ARYA, MEMBER (TECHNICAL) For The Appellants : Sh. Himanshu Khemka, CA) For The Respondent : Sh. S.K. Bansal, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : All these appeals are filed by the assessee-Appellants against the Order-in-Appeal Nos. 02/RPR-II/2010 dated 14.01.2010; 01/RPR-II/2010 dated 14.01.2010; 57/RPR-II/2010 dated 21.12.2010; 52/RPR-II/2010 dated 30.11.2010; 19/RPR- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 11 is sought to be applied by the Department and the same is sought to be challenged by the assessee-Appellants. 3. With this background, we have heard Shri Himanshu Khemuka, learned Chartered Accountant for the assessee-Appellants and Shri S.K. Bansal, learned DR for the Revenue. 4. After hearing both sides and on perusal of material available on record, it appears that the matter relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her articles, the question of ascertaining the value by referring to the cost of the product or manufacture of such goods would not arise. 5. From the record, we find that for the subsequent period, in the identical facts and circumstances of the case, the Commissioner in his order No. 357-CE/RPR/APPL/RPR/2015/2596 dated 21.10.2016 has granted relief to the assessee-Appellants. 6. It may be ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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