1998 (3) TMI 290

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..... Respondent engaged in the manufacture of electric toasters, was manufacturing assembly of parts and captively consuming the same in the manufacture of toasters cleared to dealers. The dispute in the appeal relates to duty payable on toaster parts. According to the Department duty was being paid on the parts of toasters which were sold to wholesalers but duty was not paid on the parts of toaster .....

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..... rmination of assessable value under Rule 6(b) (i) of the Rules. This aspect has to be verified and for that purpose the case has to go back. We set aside the impugned order and remand the case to the jurisdictional adjudicating authority for decision afresh in accordance with law and observations in this order after giving the respondent opportunity of personal hearing. - - TaxTMI - TMITax - C .....

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