1999 (11) TMI 499 - AT - Central Excise

Summary

The appeal was filed against the order remanding the determination of assessable value based on comparable goods. The appellant argued that Soap Stock, generated during manufacturing, is not marketable. The Commissioner (Appeals) did not provide evidence to show Soap Stock is excisable. The Tribunal found the issue of marketability was not properly addressed and remanded the case for further examination. The appeal was allowed by way of remand.