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TMI Blog2017 (2) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... ve at the correct assessable value. Since this aspect has not been looked into by both the lower authorities, obviously because the appellants also have not submitted the details to lower authorities. Therefore, the matter needs to be remanded to the original authorities - appeal allowed by way of remand. - E/899/06 - A/85637/17/EB - Dated:- 2-2-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared 5948.72 MT of Sulphuric Acid to AWCICL, Ambernath @ ₹ 1000/- per MT. As per the above loan agreement dated 16/02/1996 as against supply of Sulphuric Acid made by AWCICL, Roha on loan basis to the assessee s unit at Roha. Whereas during the above period AWCICL, Ambernath had received the same goods @ ₹ 1400/- PMT from their plant at Roha. During the subsequent period from July 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals), which came to be rejected. Therefore, the appellant is before this Tribunal. 2. Shri. Nazir K Shaikh, learned Counsel along with Shri.P.A Birje, Manager of the appellant company appeared for the appellant. The learned Counsel at the out set submits that the appellants have sold the goods to other customers at the same price at which the goods were cleared to AWCICL. Therefore, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted the details to lower authorities. Therefore, in our considered view, the matter needs to be remanded to the original authorities. 5. We are of the view that if sale price to the independent buyer is available in the appellant s own case then that price will be applicable for charging excise duty in the case of supplies made to AWCICL. We, therefore, remand the matter to the original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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