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TMI Blog2009 (3) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : A.K. Srivastava, Member (T)]. After hearing both the sides for sometime and perusing the records, we feel that the appeal itself can be disposed of at this stage. Hence, after waiving the pre-deposit, we take the appeal itself for final disposal. 2. The appellants are engaged in the manufacture of Motor Vehicles, Vehicle Engines, parts of motor vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year), as required under the said Rule 8 and proviso to Rule 9 ibid. The provisions of CAS-4 standards issued by the institute of Costs and Works Accountants of India (CWAI), have been adopted by the Central Board of Excise and Customs vide circular No. 692/08/2003-CX., dated 13-2-2003, for the purposes of determining the correct Assessable Value in a situation where the excisable goods are not so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 2007 on the subject cited, I have visited the above unit of the assessee at Kandivli on 9th July, 2008 in order to verify the costing data submitted by them for the year 2006-2007 for the clearances of Excisable Goods for captive consumption to their other sister units. In this regard, the cost of production of various products of Auto Division was verified as per CAS-4 guidelines and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Director (Cost), Central Excise, Mumbai-I, was not before the Commissioner, when he passed the impugned order. Hence, we remand the case back to the Commissioner for considering the same and pass appropriate orders in accordance with law after hearing the appellants. 6. We note that in similar facts and circumstances in the case of another Division of the appellants, the Tribunal, vide Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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