2004 (6) TMI 438

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Kar, SDRs, for the Respondent. [Order per : V.K. Jain, Member (T)]. These are altogether five appeals out of which three have been filed by the applicants/appellants and two have been filed by the Department. 2. At the outset, Shri B.J. Mookherjee, learned Advocate submits that in Appeal No. EDM-400/03, the brand name - KAMCO - is being used by M/s. Kripal Springs who are manufacturi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s are also different. 3. After hearing both sides, we find substantial force in the Advocate s arguments. The adjudicating officer may decide the issue in light of the Tribunal s judgments referred to above. On this issue, we remand the matter to the original adjudicating authority. The appeal is accordingly remanded by way of remand. Stay Petition also stands disposed of. 4. In Appeal Nos. ED .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hearing both sides, we find that there is no provision in Section 4A to consider the price advertised in the local newspaper as the actual MRP. Hence the assessable value in this case would be the MRP as printed on the package, in this case, crown cork, after due abatement as specified under Notification issued under Section 4A. Since the Commissioner in the impugned Order has determined the asses .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X