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TMI Blog2009 (9) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... CDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri K.S. Venkatagiri, ld. Advocate appearing for the appellants states that the appellants' factories are located in Pondicherry, Mumbai and Bhuvaneshwar jurisdiction wherein they manufacture dutiable plastic bottles for packing of 'Ujala', which is exempted. He further states that the cost of produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p and stopper holding that they are unable to produce evidence that the Mumbai production included the cost of the same and that the appellants have submitted only a Chartered Accountant's certificate. Moreover, we find from the submission made by the ld. Counsel that while there is a dispute regarding inclusion of cost of cap and stopper in the value of bottles produced in Mumbai, the ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vides for determination of the value ensuing value of the comparable goods produced or manufactured by the assessee or by any other assessee. As stated above, by definition, such value can be either determined under Section 4(i)(a) or under Section 4(i)(b), the latter being the value determined under the Valuation Rules. In the present case, there is a doubt about the bottles produced in Mumbai be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the matter for re-computation of the duty on the above basis, the original authority may also be directed to examine the issue of limitation which has been raised before the Tribunal. 7. Accordingly we set aside the impugned order and remand the matter to the original authority for determining the value of the bottles produced in Pondicherry on the basis of the value of the comparable bottles p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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