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TMI Blog2017 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... thority as well as Commissioner (Appeals) have gravely violated the principle of natural justice by not considering these documents and not properly followed the direction given by the Tribunal in the earlier order. Therefore in our view matter needs to be reconsidered - appeal allowed by way of remand. - E/1727/06 - A/86348/17/EB - Dated:- 15-3-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Ms. Padmavati Patil, Advocate for the Appellants Shri. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The fact of the present case is that appellant engaged in the manufacture of Diamond Drilling Bits. For the purpose of manufacturing customer retuned the used and defective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmavati Patil, Ld. Counsel for the appellant submits that both the lower authorities have ordered value of salvaged diamonds to be added by taking 100% of the value of new diamonds on the ground that appellant have not adduced any evidence to justify the 40% of the value of salvaged diamonds accordingly 100% value of the new diamonds was added. She submits that 40% value was correctly taken for the reason that even as per the purchase order of the various customer the value of salvaged diamonds was taken as ranging from 20% to 50% therefore the average of 40% is appropriate and there is no question of adding 100% value of the new diamonds. She submits that in this regard appellant have submitted following documents: (a) Price list along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in M/s. Bharat Diamond Industries(supra) the value of salvaged diamonds was considered 40% of the new diamonds, therefore the adjudicating authority at the denovo adjudication order should have considered particularly that the Tribunal in the appellant's own case had directed to the Commissioner(Appeals) to determine the value as per the direction given in the order in case of M/s. Bharat diamond Industries. Moreover even on the factual matrix, from the submission of the appellant, it is very clear that appellant have submitted all the documents from which it can be ascertained that appellant have submitted value of the salvage diamonds because it is contract between buyer and the appellant that how much value should be considered for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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