9911796707
TMI Blog1998 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. In this appeal filed by M/s. R.K.Y. Industries, the order-in-original dated 11-9-1989 passed by the Addl. Collector, Central Excise, Chandigarh is under challenge. Shri J.P. Kaushik, Advocate appearing on behalf of the appellants submitted that the appellants are agitating the grounds relating to the deductions from the Cum-Duty-Price. They are also aggrieved that the request for giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of such freight/loading - unloading charges were made available to the Deptt. from where it could be ascertained as to how much amount was actually paid on account of these expenses. At the time of personal hearing on 27-4-1989 the advocate of the party submitted that they will file their claim in the respect in a week s time but the said party failed to substantiate their claim by producing d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -SB) - Collector of Central Excise v. Pawan Tyres (P) Ltd. (ii) 1997 (95) E.L.T. 78 (Tribunal) = 1997 (22) RLT 768 - Vijay Prakash Industries v. C.C.E. (iii) 1998 (99) E.L.T. 402 (Tribunal) = 1997 (23) RLT 850 - Honeyrex Products (P) Ltd. v. C.C.E., Bangalore. He pleaded that as the personal hearing was held on 27-4-1989 and they had filed documentary evidence for claiming deductions from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r final firm price. They were under impression that no duty was payable by them. They had further submitted that in case the duty liability is attracted, then the prices at which they had sold the wires and cables to the State Electricity Boards should be deemed to be the Cum-Duty-Price. The ld. Advocate had referred to the various decisions in this regard which are mentioned above. 6. We consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Authority had given no findings. 8. The law of valuation has been settled by the Hon ble Supreme Court in the case of MRF Ltd. - 1995 (77) E.L.T. 433 (S.C.). We consider that in the interest of justice both on the question of valuation and the Modvat credit, this matter needs to be remanded back to the jurisdictional Adjudicating Authority who should re-examine these two aspects of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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