9911796707
TMI Blog2011 (4) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... atter has to be remanded to the original adjudicating authority - E/508/2004 - - - Dated:- 20-4-2011 - Shri B.S.V. Murthy, Shri Ashok Jindal, JJ. Appearance: Shri V.P. Shirodkar, Manager (Excise) for the appellant Shri A.K. Prasad, Authorised Representative (JCDR) for the respondent Per: B.S.V. Murthy: The appellant filed a refund claim with the Assistant Commissioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11B of Central Excise Act, 1944. On an appeal filed by the appellants, the learned Commissioner (Appeals) has held that valuation has to be done as per the procedure prevalent during the period from 19/05/2002 to 30/06/2002 and for the period 01/07/2002 to 03/09/2002 on the basis of instructions issued by the Board in the Circular No. 643/34/2002-CX dated 01/07/2002 which provides for valuatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant had not furnished the relevant data. For this, the defence of the appellant is that they may be given an opportunity to submit the data. As to the issue of Board's circular, the same was not under consideration. In any case, as pointed out by the appellants, Board's circular is only clarificatory in nature. In any case, the original adjudicating authority did not have occasion to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
