9911796707
TMI Blog1997 (5) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... h, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - This application seeks waiver of duty of Rs. 32,14,859 and of a penalty of Rs. 5 lakhs imposed on the applicants in the captioned order of the Commissioner of Customs & Central Excise, Goa. As we find that the matter has to be remanded, we grant stay and take up the appeal for disposal. 2. The Appellants, a joint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Shri V. Sridharan, ld. Counsel for the appellants and Shri S.V. Singh, ld. DR for the department. 4. On a careful consideration of the submissions, we find that the Commissioner's order that the cost of the dies and fixtures should be added to the assessable value of the final product finds support in the Tribunal's decision in the case of Flex Industries v. C.C.E., 1997 (91) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er unit. For this purpose, a certificate from a Cost Accountant may be accepted." 5. The Tribunal observed that the Board was right in adopting such a rational principle of proportional value addition in such cases. The Tribunal held that in such cases determination of the question of adding the cost of the material to the assessable value has to be made after making a realistic estimate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal decision reported in 1997 (17) RLT 498. Therefore, on this aspect, we remand the matter to the Commissioner to redetermine the proportional value addition to the assessable value of the components manufactured by the appellants in the light of the Tribunal decision in the case of Flex Industries Ltd. supra. Necessary particulars for the purpose of such redetermination may be called for f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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