TMI Blog2018 (1) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... ADING PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, NOIDA [ 2017 (3) TMI 359 - CESTAT ALLAHABAD ] where it was held that the assessable value has to be arrived at on the basis of the price which is actually paid and in a case the prices is not sole consideration or if the buyers and sellers are related persons then after establishing that the price is not sole consideration the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohd Altaf (Asstt. Commr.) AR Shri Pawan Kumar Singh (Supdt.) AR ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. After hearing both sides we note that the issue relates to the assessable value of the imported Aluminium Waste and Scrap. The Revenue has rejected the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, we find that the Original Authority was directed by the Hon ble High Court to pass speaking order on the enhancement of assessable value. We find that the Original Authority in its Order-in-Original dated 25/03/2015 has passed comments on the grounds of writ petition and did not properly examine the evidence available with the department required to be examined for enhancement of assessabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we set aside all the impugned Orders-in-Appeal and allow all the appeals. The appellant shall be entitled for consequential relief, if any, in accordance with law. 4. Inasmuch as the issue stands decided in favour of the appellant by above referred decision of the Tribunal, we set aside the impugned orders and allow all the appeals with consequential relief to the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
