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TMI Blog2016 (8) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... lk about duty. We are of the view that the cost of engine has to be arrived at afresh in terms of principles of CAS-4 for which purpose, the assessee as also the Revenue would sit together and would give details by arriving at a particular cost to each other. We are also told that there is a system of appointing the Revenue's own Cost Accountant who possibly can also be engaged by adjudicating authority so as to arrive at the correct cost of the engines. - Appeal allowed by way of remand - Excise Appeal No. 1487 of 2007 - Final Order No. 52001/2016 - Dated:- 30-5-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Ms Rinki Arora, Advocate for the Appellants Shri Govind Dixit, AR for the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the same. Being aggrieved with the said order of Commissioner (Appeals), appellant has filed the present appeal. 3. Learned advocate, Ms Rinki Arora, appearing for the appellant has taken us to various provisions of CAS-4 read with CAS-2. By drawing our attention to the illustrations as appearing in CAS-2, it stand submitted before us that average of 3 greater productions of last 5 years is required to be adopted for arriving at the normal production. Whereas the lower authorities have adopted actual capacity of utilization by observing that CAS 2 uses the expression average of three year instead of using the expression average of greater production of 3 years . She submits that the said observation of the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out duty. We are of the view that the cost of engine has to be arrived at afresh in terms of principles of CAS-4 for which purpose, the assessee as also the Revenue would sit together and would give details by arriving at a particular cost to each other. We are also told that there is a system of appointing the Revenues own Cost Accountant who possibly can also be engaged by adjudicating authority so as to arrive at the correct cost of the cost of the engines. 7. With these observations, we set aside the impugned order and remand the matter to the original adjudicating authority. As the matter is quite old, we expect the denovo proceedings to be finalized as early as possible. (dictated and pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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