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TMI Blog2009 (3) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... : Justice R.M.S. Khandeparkar, President (Oral)]. Since, common points of law and facts arise in both the appeals, they were taken together and are being disposed by this common order. 2. Heard the learned Advocate for the appellant and learned DR. In view of the facts brought to our notice in the course of hearing, we find no purpose would be served by keeping the appeals pending. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value at which the goods were sold at the premises of consignment agent becomes totally irrelevant. However the Original Authority did not consider the point as to whether there is sufficient evidence on record to show that the appellant had paid the Excise Duty on correct value or not i.e. on the value of the goods at the consignment agent s premises at the time of removal from the factory. The C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s necessary for the Original Authority to deal with the said issue before confirming the demand; however it failed to do so. The Appellate Authority proceeded to deal with said issue without giving any opportunity to the appellant to produce the evidence, if any, they so desired. 4. The lower Appellate Authority has accepted the contention of the appellant and rightly so, that the appellants, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y set aside alongwith the order passed by the Original Authority and the matter is remanded to the Original Authority to deal with the same bearing in mind the observations hereinabove. Considering the fact that the show cause notice was issued in the year 2007, the Original Authority should dispose of the matter as expeditiously as possible. 6. The appeals stand disposed of accordingly. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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