9911796707
TMI Blog1999 (7) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... a Deva, Member (J)]. These are two appeals filed by the appellants, M/s. Super Syncotex (India) Ltd., Gulabpura against the common impugned order dated 23-4-1998 passed by the Commissioner of Central Excise (Appeals), New Delhi. 2. The appellants are engaged in the manufacture of man-made yarn falling under Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985. Shri R. Swaminat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yarn. In the circumstances, he submitted that with reference to the `K quality which is inferior, the assessing authority has taken the rate of fresh quality in determining the value which was not correct. On the other hand, Shri P.K. Jain, learned DR drew our attention to the finding portion of the order of the Assistant Commissioner at page 4 and the relevant portion is as under :- As regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was of inferior in quality. It is also observed that there is much difference between the rates at which such yarn was cleared and of identical count and blend of yarn. 3. Shri Swaminathan also submitted that from 1-4-1994 onwards, the value of each quality was determined taking into consideration value of the very identical yarn and same should be adopted for the period in question. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the authorities below, we are of the view that this matter will have to go back for fresh consideration. Accordingly, we are remanding the case to the jurisdictional Assistant Commissioner to examine afresh and to determine the value of each yarn depending upon the very item if it was cleared on that day or to take into consideration the comparable goods, if any, and to pass an order in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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