2002 (4) TMI 676

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..... a, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing the stay application, it transpires that the appeal could be disposed off on the short point of valuation of goods under Central Excise. With the consent of both sides and after waiver of pre-deposit, the appeal is taken up for disposal by this order. 2. The issue in this appeal revolves round the valua .....

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..... ing at the excisable value of the goods, the element of duty payable has to be excluded. We, therefore, find that the valuation in this case has to be determined keeping in mind the Apex Court decision in the case of Maruti Udyog Ltd. [2002 (141) E.L.T. 3 (S.C.)]. We, therefore, remand the case back for re-determination of the value and re-quantification of the duty by the original authority after .....

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