2016 (1) TMI 193

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..... : B Ravichandran: The appellants are engaged in the manufacture of articles of plastic for packing of goods. The present appeal is against order dated 28.02.2006 of the Commissioner (A). 2. The facts of the case are that valuation of goods manufactured and cleared by the appellants to M/s. Oswal Woolen Mills Ltd. and other companies of Oswal group was subject matter of dispute in view of the con .....

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..... ies have not considered and given their findings on any of the points raised by them in their replies to the show cause notices given to the original authority or in the grounds of appeal before the first appellate authority. They have pleaded that the impugned order is liable to be set aside only on this ground alone. They have also pleaded their grounds on merits. 4. The Ld. AR reiterated the f .....

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..... authorities / annual balance sheet of M/s. Oswal Woolen Mills Ltd. has been mentioned by the original authority and he concluded that the noticee company is related and controlled by M/s. Oswal Woolen Mills Ltd. Thereafter, the original authority again mentions about the appellant's defense of their identity under Companies Act and how their relationship between Directors of two companies wil .....

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..... , for consumption is to be taken as 115% of cost of production of such goods." 7. We find the original authority neither discussed the various grounds of defense taken by the appellants nor categorically arrived at the conclusion as to which provisions of law have been applied to the facts of the present case to arrive at the conclusion that there is a related party transaction. The original orde .....

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..... n no discussion on the facts relevant to the issue and the legal provisions applicable to such facts. The various grounds on which the appellants defended the case have not been discussed at all by the lower authorities. As such we find this is the fit case for remand to the original authority to examine the issue afresh and to give clear findings after taking into consideration all the points mad .....

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