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TMI Blog2011 (2) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ively consumed yarn is different than the yarn which are sold by them - Held that:- Commissioner (Appeals) while disposing of the appeal filed by the Revenue, which is impugned before us the matter has been remanded back to the original adjudicating authority to reconsider the provision of Central Excise Valuation Rules, more specifically Rule 6(b)(i) or 6(b) (ii) as the case may be. In such a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the open market from the factory gate as per the provisions of Central Excise Act, 1944, and also captively consuming the yarn manufactured. In respect of the yarn captively consumed, the appellant is discharging duty at spindle stage, on the basis of value arrived at on costing basis without adding profit margin. The lower authorities issued a show-cause notice for re-determining the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Indus. Ltd. - 2002 (142) ELT 645. 5. We find that the learned Commissioner (Appeals) while disposing of the appeal filed by the Revenue, which is impugned before us, has recorded the following:- "8. I, therefore, annul the impugned order and allow the appeal in principle without any finding on the alternate path which needs to be adopted in the present case, which shall depend upon the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the adjudicating authority keeping in mind the direction issued by the learned Commissioner (Appeals). In view of this the impugned order is sustained and the matter is remanded back to the adjudicating authority to consider the issue afresh as per the directions of the learned Commissioner (Appeals). Since the matter is of 2003, the adjudicating authority is directed to dispose the matter wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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