2011 (9) TMI 400

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..... with the data supplied to the department as stated above and the Commissioner (Appeals) after relying upon the evidence produced by the respondents set aside the demand - Held that:- As Cost Accountant's certificate was not in consistent with the data furnished to the department, order set aside, Appeal disposed of by way of remand. - E/1761/04 - - - Dated:- 6-9-2011 - Mr S.S. Kang, Mr. Sah .....

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..... e discharged by arriving at the assessable value based on the cost of production in the previous financial year and the adjudicating authority confirmed the demand after taking into consideration the cost data of previous one year. Before the Commissioner(Appeals), the respondents disputed the cost data and the Commissioner (Appeals) accepted the contention of the respondents which are based on Co .....

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..... Accountant s certificate which is not consistent with the data supplied to the department as stated above and the Commissioner (Appeals) after relying upon the evidence produced by the respondents set aside the demand. As we find that the Cost Accountant s certificate was not in consistent with the data furnished to the department, we remand the matter to the adjudicating authority for reconsider .....

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