2011 (4) TMI 8

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..... ARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri R.Parthasarathy, Consultant For the Appellant/s Shri T.H.Rao, SDR For the Respondent/s Per Jyoti Balasundaram Duty demand of Rs.49,681/- together with interest by inclusion of the amortized cost of repair/service charges of moulds supplied to the assessees, manufacturers of plastic caps and lids of containers, by Hindustan Lever Ltd. .....

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..... purpose of arriving at amortized cost and then extending the benefit of treating the total amount realized as cum duty price. Since there is no finding on the merits of the demand by either of the authorities below, interest of justice require that impugned order be set aside and the case remitted for fresh decision to the adjudicating authority who shall pass fresh orders after extending reasonab .....

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