9911796707
TMI Blog2017 (5) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... related person and to other buyers during the relevant period - appeal allowed - decided in favor of appellant. - Appeal No. E/353/2008-EX [DB] - Final Order No. 70392/2017 - Dated:- 10-4-2017 - Mr. Anil Choudhary, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Ms Stuti Saggi, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. 46/Commissioner/Noida/2007 dated 18/12/2007 passed by Commissioner of Central Excise Customs, Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of polyurethane moulded furniture, parts of motor vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there would be no case for rejecting the sale prices to related parties for the purpose of assessment to excise duty and there was no short levy. 3. Whild the legal position canvassed by the appellants counsel is unexceptionable, verification of factual aspect about sale at the same price to related and unrelated parties is involved for a final determination of the dispute. Accordingly, we set aside the impugned order and remand the matter to the original authority for verification of the assessee s contention and to pass a fresh order on merits. 4. The stay application and appeal are disposed of accordingly. 3. As a consequence of said Final Order dated 19.12.2006, original authority issued Order-in-Original No. 46/Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned A.R. for revenue, who supported the impugned Order-in-Original. 7. Having considered the rival contentions, we find that the appellant-assessee has raised very serious grounds against the original authority that the original authority has not complied with the directions of this Tribunal. We also find that confirmation of demand was not on the basis of verifications carried out in respect of the prices at which goods were sold to alleged related person and to other buyers during the relevant period. We, therefore hold that the impugned order is not sustainable. 8. Accordingly, the appeal is allowed. The appellant shall be entitled for consequential relief, as per law. ( Dictated in Court ) - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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