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TMI Blog2005 (9) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : C.N.B. Nair, Member (T)]. - The matter is before us again on remand by the Hon'ble Supreme Court of India (Civil Appeal Nos. 7292-7293/99 ordered on 2-3-2005 [2005 (181) E.L.T. 200 (S.C.)]. 2. The dispute between the assessee and the Revenue was about valuation of yarn produced by the appellant. The assessee produced yarn both for itself and as job work for others. In r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39) E.L.T. 493. The Revenue took up that matter in appeal before the Supreme Court and the present order of remand has been passed in those appeals. The direction in the remand order is as under : "On appeal, the Tribunal has merely held that the decision in Ujjagar Prints (supra) was applicable without determining the further question whether the assessable value of the goods manufactured, and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but Central Excise Deptt. wrongly compare with two fold, dyes normal polyester yarn. Job work yarn cleared April & May '94 but compared with yarn cleared earlier 2 months (approx.) back. Grey yarn compared with dyed yarn. Grey yarn compared with dyed yarn. Job yarn 2/48 NM compared with 2/50 NM & March '94 rates compared with April, May & June '94. Grey yarn compared with dyed yarn. Job yar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not comparable. As regards value, the submission is that yarn prices are subject to heavy fluctuation and it is not appropriate to compare prices of clearances of one period with another. It is being pointed out that the impugned order has applied sale price without giving any allowance for the differences in the time of removal. 5. Ld. DR has contended that it is a specific finding in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce for difference in time, that too, in the case of a product, too well known, for fluctuation of price. 7. In view of what is stated above, we are of the opinion that the goods were not comparable and their prices were also not comparable. The findings to the contrary in the impugned orders were reached without any regard for relevant data. The impugned order is set aside and appeals are a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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