TMI Blog2016 (1) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Shri N.N. Prabhu Desai, Supdt. A.R. for the Respondent ORDER The appeal is directed against Order-in-Appeal No. BR/55/M-IV/2004 dated 19/04/2005 passed by the Commissioner (Appeals), Central Excise, Mumbai-IV. 2. The fact of the case is that the appellant is engaged in the manufacture of various type of yarn falling under Heading Nos. 5203, 5204, 5504 and 5506 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellant and submit that in the case of appellant on the identical issue for a different period, the Hon'ble Supreme Court remanded the matter to the adjudicating authority by holding that the appellant shall be entitle to adjust the cost which is incurred and mentioned in process (v) and (vi) of the sales in selling cost. Since this benefit is wrongly denied to the appellant by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority for passing a denovo adjudication order within a period of 3 months from receipt of this order considering the Honble Supreme Court judgment as referred above. The adjudicating authority shall grant opportunity of personal hearing and also allow to submit additional information and on that basis, recalculate the duty.
(Pronounced in court) X X X X Extracts X X X X X X X X Extracts X X X X
|