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TMI Blog1998 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ns from the Cum-Duty-Price. They are also aggrieved that the request for giving the Modvat credit had not been discussed by the Adjudicating Authority. He submitted that they are not raising the issues relating to the classification or the goods being manufactured through job workers etc. He referred to the observations of the Adjudicating Authority at page 5 of his order which are extracted below : "The party though claimed that they got the wires and cables manufactured on job basis from Delhi but failed to produce any documentary evidence in this regard. Thus their version is not acceptable. The party vide their letter dated 11-5-1989 claimed certain deductions on account of freight and other associated charges and supplied few photosta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 the price under communication dated 11-5-1989 which had been referred to by the Adjudicating Authority but not discussed the matter be remanded to the jurisdictional Adjudicating Authority. 4. Shri D.S. Negi, SDR while pleading that the documents did not support the case of the appellants, has no objection for remand on this limited issue. 5. We have carefully considered the matter. The appellants had not agitated the issues relating to classification and the issue relating to the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating 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 matter after giving an opportunity to the appellants of being heard and then pass an appealable speaking order as per law.
9. As no other points were raised by the appellants before us, the rest of the order is confirmed.
The appeal is disposed of by way of remand in the above terms. Ordered accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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