2007 (5) TMI 122

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..... price as the value without allowing abatement except for taxes included in retail price but appellants not agree with it - Matter remanded to original authority for passing fresh order
[Order per : Dr. Chittaranjan Satapathy, Member (T)]. - Heard both 2. The issue involved in the Four appeals filed by M/s. Ritika Ltd. is the same and hence these are taken up for common disposal. The appellant .....

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..... the commodities which are subject to valuation either on the basis of Tariff Value or MRP under Section 4A of the Central Excise Act, 1944. 3. Heard the ld. D.R. who supports the order and points out that the appellants were not able to provide details of the cost for allowing deduction from the Retail sale price. 4. After hearing both sides and perusal of case records , we are of the view that .....

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..... able margin of deduction from the retail sale price either based on the costing data provided by the appellants themselves or on the basis of the average worked out in respect of the specific industries manufacturing goods similar to made up articles. At this stage, the ld. Advocate undertakes to provide the costing data before the original authority. Accordingly, we set aside the impugned orders .....

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