2005 (6) TMI 511

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..... er (T)]. Appellants are an assessee in small scale, discharging duty on Plastic pouches made from printed plastic sheets in which engraved printing rollers are used. A dispute arose as regards valuation of the excisable goods. Revenue insisted on adding the sale price of rollers used for printing shown as purchased by the customers and added the lump sum of such sale accrues to duty under pl .....

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..... ir own Cost Auditor to get the needful done since the assessee is a small scale unit and has pleaded the high costs of getting Cost Audits done on their own. After obtaining the report of the Assistant Director (Costs) of the Department, a copy of thereof be supplied to the assessee and values and duties be redetermined after hearing the assessee. 4. Appeal allowed as remand in above terms. (P .....

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