2008 (3) TMI 115

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellants states that in such a case the valuation is required to be done on the basis of comparable value adopting the price of sale to independent buyers - appeals are allowed by way of Remand - E/563-568/2007 - A/346-351/KOL/2008 - Dated:- 6-3-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri S. P. Majumder, Advocate, for the Appellant. Shri J.K. Jha, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... states that if the ratio of the Larger Bench decision is applied, instead of there being a demand on the appellants, they would be entitled to refund of the excess duty paid by them. 4. Taking into account the submissions made by the ld. Advocate, we waive the requirement of pre-deposit and remand these appeals to the original authority for fresh decision in the light of the cited Larger Benc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X