2014 (2) TMI 3

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..... The issue has direct relation to the value of goods for the purpose of assessment in terms of Section 35G read with Section 35L of the Central Excise Act, 1944 - Decided against assessee. - Tax Appeal No. 896 of 2013 - - - Dated:- 23-1-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Petitioner : Mr. Paresh V. Sheth, Advocate For the Respondent : Mr. RJ Oza, Advocate ORDER ( .....

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..... imited and therefore upto 01.04.2007 the assessable value was ought to have been worked out on the basis of formula prescribed by the Hon ble SC in the case of Ujagar Prints and thereafter in terms of provisions of Rule 10A of the Central Excise Valuation Rules. The applicant submits that this Hon'ble Bench was kind enough to fix the personal hearing on 22/11/2012 and after considering various .....

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..... e considered the entire issue and held in favour of the assessee. In our view, there is no error apparent on the face of order, which needs to be rectified. Learned advocate Shri Sheth appearing for the appellant vehemently contended that the Tribunal ought to have accepted the appellant s view point. The question whether the duty was required to be computed including the material supplied by K .....

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