TMI Blog2018 (4) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... r determining the Central Excise duty payable? - Held that: - an identical issue has come up before the Tribunal in the cases of M/s Bhagwat Sai Metal Alloys & Others Vs. Commr. of Central Excise, Guwahati [2018 (4) TMI 1294 - CESTAT KOLKATA], where the matters were remanded to the adjudicating authority to decide the issue denovo - matters remanded to the adjudicating authority to decide the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and for different periods as mentioned above. In all the appeals, the issue is identical. Hence, all the appeals are disposed of by this common order for the sake of convenience. 2. Briefly stated the facts of the case are that the appellants have established the factories for industrialization in the North-East Region where they enjoyed the benefit of Notification No.20/2007 dated 25.04.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities have not accepted the plea of the appellants and ordered to include the value of the retained sale/tax/VAT. 5. Being aggrieved, all the appellants have filed the present appeals. 6. With this background, we have heard Shri Devraj Sahu, Adv., Ms. Chandreyi Alam (Gupta), Adv., Shri Abhisek Gupta, Adv., Shri S. Banerjee, Adv., Shri R. S. Bajaj, C.A. Shri S. P. Siddhanta, Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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