2013 (5) TMI 680

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..... he lower authorities have not considered this issue in proper perspective and came to the summarary conclusion, which is not on consonance with the law. Both sides agree that the cost accountants certificate should be seen and if the department is advised, may appoint their own Cost Accountant to find out whether the cost of moulds has been amortized or not. - matter remanded back. - Appeal No. .....

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..... the cost of moulds has been amortized while arriving at the value of final products on which the Central Excise Duty is discharged. If that be so, we find that both the lower authorities have not considered this issue in proper perspective and came to the summarary conclusion, which is not on consonance with the law. Both sides agree that the cost accountants certificate should be seen and if .....

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