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TMI Blog2015 (10) TMI 2071X X X X Extracts X X X X X X X X Extracts X X X X ..... being transferred to their unit in Ennore. Similar goods were not being sold to any independent buyer. In the Ennore unit these goods were in turn used for further manufacturing process. The goods were being supplied by the Thane unit to Ennore unit from 1986 onwards. Further, the goods were being cleared without payment of duty being exempted under Notification No.101/66-CE dated 17.6.1966. During 1991, these goods were being transferred at a notional price of Rs. 90/- per kg. With effect from 25.7.1991, the exemption on the goods was withdrawn by the Government and the goods became liable to duty. Appellants unit in Thane dropped the prices from Rs. 90/- per kg. to Rs. 62/- per kg. and cleared the same on payment of duty at Rs. 62/- per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner with a direction that the value should be computed under Rule 6 of the erstwhile Central Excise Valuation Rules. Consequent to the said direction, the impugned order is issued. 3. Learned counsel for the appellant submitted that the direction of the Tribunal was to compute the value under Rule 6 of the Central Excise Valuation Rules. Instead of following the CESTAT direction, the Commissioner has in his order has indicated that certain facts were suppressed from the CESTAT at the time of passing the said order and went on to reconfirm the demand in the guise of Rule 6 and the CESTAT direction. He submitted that they have submitted a Chartered Accountants certificate during the hearing. The said certificate was not questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present cases, these debit notes certainly indicate that these debit notes are pertaining to the prices charged or indicated by Thane unit to their Ennore unit. He further submitted that in the facts and circumstances of the case, the said amount will form part of the assessable value. 5. We have considered the submissions of both the sides. We have also gone through this Tribunals order dated 29.7.1998. In the said order, this Tribunal has directed that it will be appropriate for the adjudicating authority to re-examine the matter in terms of Rule 6 and give an appropriate finding and the matter was remanded for the said purpose. We find from the impugned order that it is not disputed that there was no sale of goods between the Thane un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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