TMI Blog2017 (12) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating authority has scrupulously followed the direction given by the Tribunal. In this position neither Revenue nor the assessee should be aggrieved by the impugned order - appeal dismissed - decided against appellant. - E/205, 292/08 - A/90921-90922/2017 - Dated:- 28-11-2017 - Mr. Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. M.H. Patil, Advocate for the assessee Shri. S.V. Nair, Asstt. Commissioner(A.R.) And Shri. Sanjay Hasija, Superintendent (A.R.) for the Revenue ORDER Per: Ramesh Nair The fact of the case is that assesses are clearing their excisable goods to their related unit. Valuation of the said goods for the purpose of payment of excise duty was made on the basis of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner(Appeals) has passed denovo adjudication order on the direction of the Tribunal therefore no infirmity can be pointed out in the impugned order as regard the demand dropped therefore Revenue s appeal is not sustainable. 3. On the other hand, Shri. S.V. Nair, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue in departmental appeal. and Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appeared on behalf of the Revenue in party s appeal. Shri. Sanjay Hasija, Ld. (A.R.) submits that in the first round Tribunal has remanded the matter with direction that valuation should be done under Rule 6 and on the basis of CS-4 certificate therefore appellant cannot argue that price should be on basis of sale price to the independent bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. After hearing Shri Vimlesh Kumar, the Ld. SDR, we are of the view that the valuation of the castings is required to be done in terms of Rule 6 (b) (ii) of the Central Excise Valuation Rules, 1975 and on the basis of the principles enunciated as per CIS-4. As such, we set aside the impugned order and remand the matter to the Commissioner for adjudging the assessable value of the goods afresh in the light of the CAS-4. 3. Appeal allowed as Remand. From the reading of the above order, it can be seen that the Tribunal has categorically directed that valuation of the goods is required to be done in term of Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 and on the basis of the principles enunciated as per CAS-4. This orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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