2003 (12) TMI 446

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..... r per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of duties and penalties in all the three cases we take up the appeals itself with the consent of both the sides. 2. The appellant M/s. Regal Cassette Industries were issued show cause notices proposing to adopt the market sale price of the music companies for whom they were recording the audio cassettes .....

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..... not reflect the true value of the goods manufactured as the cost of the inlays cards (Flap), master cassette, royalty and packing of recorded cassettes, were not included in the assessable value of the goods manufactured by M/s. Regal Cassette Industries. 4. After observing as above the Commissioner confirmed the demand of duty on the ground that the value of all the above factors is required t .....

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..... the assessable value there were no details of the costing of such factors as notice proposed to adopt the sale price of the music companies. Accordingly, we are of the view that before adjudicating the case, the Commissioner should have given an opportunity to the appellant to explain the costing of the cassette being manufactured by them. As such without expressing any opinion on the merits of th .....

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