TMI Blog2019 (4) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... Standards - Held that:- The Appellate Tribunal has misread the subject show cause notice. Hence, the conclusion reached on such erroneous basis cannot be sustained. The matter will now proceed before the Tribunal for consideration afresh on its own merits in accordance with law. Needless to observe that all consequential steps taken on the basis of the stated show cause notice will be subject to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the same was vague having failed to specifically mention that the respondent valued their goods, transferred to other units, at a value lesser than the value as per CAS-4 Standards. 3. We have heard counsel for the parties. In our opinion, the show cause notice opens with the statement which adverts to breach of cost accounting standards in the following words : Whereas M/s. J.R. Org ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted representation on the premise that the value of their goods in question was not lesser than the value as per CAS-4 Standards. That is the core issue to be considered by the Tribunal. 5. We hold that the Appellate Tribunal has misread the subject show cause notice. Hence, the conclusion reached on such erroneous basis cannot be sustained. The matter will now proceed before the Tribunal fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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