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TMI Blog2011 (6) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter has to be examined by the adjudicating authority by applying Rule 6(b)(i) of the Central Excise (Valuation) Rules and to arrive at a correct assessable value. appeal is premature as the assessable value has not been ascertained till date. Revenue's appeal is rejected - E/1516/2004 - - - Dated:- 28-6-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan,JJ. Appearance: Shri Y.K. Agarwal, Authorised Representative (JDR) for the appellant Shri T.C. Nair, Advocate for the respondent Per: Ashok Jindal: Revenue has filed this appeal against the impugned order wherein the Commissioner (Appeals has remanded the matter to the adjudicating authority to verify the respondent's records as well as documents such as pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the respondent submitted that in this case the respondents are running in losses through out and, therefore, they have not added the element of notional profit in the assessable value of captively consumed goods. He further submitted that they have arrived at the value of the goods on the basis of last year's balance sheet profit. He also submitted that in the earlier round of litigation, the respondent took the plea before the Commissioner (Appeals) that the comparable price is less than the assessable value arrived at by the respondent, which was not considered by the Commissioner (Appeals) as this ground was not taken before the adjudicating authority. The said order was challenged before this Tribunal, this Tribunal vide order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) to examine the issue, as directed. The said order has not been challenged by the department and, therefore, the direction of this Tribunal has attained finality. In the facts of this case, the Commissioner (Appeals) has followed the direction of this Tribunal and thereafter he has arrived at a decision that the matter has to be examined by the adjudicating authority by applying Rule 6(b)(i) of the Central Excise (Valuation) Rules and to arrive at a correct assessable value. We are unable to find what benefit the department will get by filing this appeal before us. In fact, this appeal is premature as the assessable value has not been ascertained till date. Therefore, we find that this appeal is premature and we do not find any re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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