2016 (8) TMI 1099

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..... at the first appellate authority has not considered the fundamental / factual matrix as to that during the period in question; different prices could be charged to different class of buyers. In order to appreciate the factual matrix, we deem it fit to set aside the impugned order and remand the matter back to the first appellate authority to reconsider the issue afresh after following the principl .....

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..... s. It is the finding of the lower authorities that the prices are different for same class of customers hence the demand for differential duty arises. 4. On consideration of the submissions made by both sides, we find that this matter was remanded back to the first appellate authority vide order No. A/1963-1964/WZB/2005/C-II/EB dated 07.12.2005 arising out of department's appeal for considering t .....

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..... he documents shown to us we do agree with the learned Consultant that during the relevant period in question in this appeal, Section 4 of Central Excise Act, 1944 contemplated different assessable value for same/different class of buyers. In order to appreciate the factual matrix, we deem it fit to set aside the impugned order and remand the matter back to the first appellate authority to reconsid .....

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