2009 (9) TMI 834

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..... ircular No. 692/8/2003-CX., dated 13-2-2003 has been issued subsequent to passing the impugned Order-in-Original and hence the original authority did not have the benefit of the same. It was represented before the lower appellate authority that the valuation of the impugned goods supplied to the other units of the respondent company should be done adopting CAS-4 standard as stipulated in the afore .....

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..... s Circular dated 13-2-2003 can also be applied to the pending cases relating to the past period. However, he fairly agrees that while passing the impugned order the lower appellate authority did not have the benefit of hearing the Departmental representative. 4. After hearing both sides, we find that in view of the Hon ble Supreme Court s decision in the case of Cadbury India Ltd. (supra) there .....

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