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TMI Blog2005 (4) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ayaraman, Member (T)]. M/s. Voltas Ltd., Hyderabad and Revenue both have filed appeals against OIA dated 31-3-2004. 2. In the impugned order, the Commissioner (Appeals) has allowed the Revenue appeal by remanding the matter to the Original Authority. The brief facts of the case are as follows :- 3. M/s. Voltas are the manufacturers of refrigerators, an excisable commodity. They entered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... represented Section 4(1)(a) price and therefore there is no need to go to Section 4(1)(b). Under these circumstances, he dropped the proceedings against M/s. Voltas. Aggrieved with the Order of the Original Authority, Revenue appealed to Commissioner (Appeals). The Commissioner (Appeals) held that the original authority has not clearly examined the relation between M/s. Voltas and the other buyers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.E., dated 7-12-98 passed by the Commissioner (Appeals). The learned Advocate referred to the Tribunal s decision in the case of Corner Stone Brands Ltd. v. CCE [1996 (86) E.L.T. 257 (T)] wherein it was held that the advertisement expenses incurred by the brand owners are not includable in the assessable value. He said even though this was mentioned to the Commissioner (Appeals), she has not cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that she is not pressing Revenue s appeal against the OIA as now it has been well settled that the Commissioner (Appeals) has power to remand the case. As regards the merits of the case, she pleaded that Original Authority has not properly examined the issue of related persons and the same should be remanded to him. 7. We have gone through the rival contention. Even though the Order-in-Origin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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