2005 (4) TMI 413

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..... S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute is about the valuation of Copper Concentrate produced and captively consumed. The appellant was valuing the goods based on the cost of production for "immediately preceding two months" and discharging central excise duty on the values so arrived at. Under the impugned orders, it has been determined that th .....

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..... appeals for consideration after waiving the requirement for pre-deposit. The impugned orders are set aside and cases remanded to the original authority for a fresh determination of assessable values in terms of CAS-04. 3. It is brought to our notice that one of the appeals, No. E/2820/04, also involves a short delay of 5 days in filing the appeal before the Commissioner. Since the issue invo .....

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