TMI Blog2011 (3) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... r.w.r. 6(b)(ii) of the Central Excise Valuation Rules, 1975 - Held that:- As appellants supplied the cost data supported by Chartered Accountant's certificate it needs to be examined, order set aside and appeal allowed by way of remand - E/313/2010 - - - Dated:- 11-3-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ, Appearance: Shri Prakash Shah, Advocate for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are before us. 3. The learned advocate for the appellants submit that the appellants have cleared their goods during the period 2001 to 2006 and they could not submit the cost data for the period 2000-2001 but during the course of proceedings they supplied the cost data for the period 2004-05 and 2005-06 before the adjudicating authority and as per this cost data duty demand is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal for final disposal. 6. Considering the submissions made by both sides we find that during the course of adjudication the appellants have supplied the cost data supported by Chartered Accountant's certificate for the period 2004-05 and 2005-06. We have also examined the adjudication order as well as the appellate authority's order, there is no whisper about the certificates and cost d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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