2011 (3) TMI 1206

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..... e respondent Per: Ashok Jindal: The appellants are in appeal against the impugned order wherein demand of duty along with interest and penalties has been confirmed against them. 2. The facts of the case are that the appellants are having two factories, one at Thane and another at Roha. From their Thane unit they are clearing goods for captive consumption on stock transfer basis to their Roh .....

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..... s payable by their Thane unit, the credit of the same is available to their Roha unit and, therefore, it is a case of revenue neutrality. In that situation the impugned order is to be set aside.  4. On the other hand, the learned DR submitted that during the course of adjudication, the adjudicating authority has arrived at a decision after examining the cost data available with him and obs .....

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..... refore, the matter needs examination at the end of the adjudicating authority to consider the cost data supplied by the appellants during adjudication.  7. In this scenario, we are of the view that the matter requires to be sent back to the original authority to examine the cost data supplied by the appellants for the years 2004-05 and 2005-06 and thereafter to pass appropriate order in ac .....

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