1999 (11) TMI 500

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..... er : C.N.B. Nair, Member (T)]. The issue involved in the main appeal is the valuation of soap stock manufactured and captively consumed by the appellant. While arguing the stay petition today, it has been submitted on behalf of the appellant that the valuation of soap stock at Rs. 4,237/- per metric ton by the Central Excise authorities is not correct. It has been submitted that the value of .....

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..... 3. The order-in-original has not indicated the amount of duty involved. The order, which we reproduce below, reads as under :- The value of soap stock may be considered as Rs. 4,237/- PMT and assessment may be made as such. The differential duty may also be worked out and should be paid forthwith. 4. An Original authority cannot delegate to a lower authority the computation of the duty dem .....

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