9911796707
TMI Blog2017 (12) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... nce. Aappellant correctly applied the price of the comparable goods i. e. scrap. Accordingly, whatever excess excise duty was paid the same is refundable in accordance with law - appeal allowed - decided in favor of appellant. - E/77/08 - A/90316/17/EB - Dated:- 30-10-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. P.V. Patankar, Advocate for the Appellants Shri. M.R. Melvin, Superintendent(A.R.) for the Respondent ORDER Per: Ramesh Nair The fact of the case is that appellant have got goods manufactured from the job worker for which they supplied the inputs i.e. Steel. After the job work certain waste and scrap arisen which was retained by the job worker, however appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on record to discard comparable price adopted by the appellant therefore price adopted by the appellant cannot be rejected and refund should be processed accordingly. He submits that since the scrap was not sold, the value has to be arrived at in terms of Rule 7 of Central Excise Valuation Rules, 1975 i.e. value should be determined accordingly to the best judgment principle. In the present case price of the scrap is based on the comparable goods therefore which is according to the Rule 7. 3. On the other hand, Shri. M.R. Melvin, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. 5. We find this is second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the lower authorities are set aside and the matter is remanded to Adjudicating authority for denovo consideration. The adjudicating authority shall finalize the matter within twelve weeks from the date of this order after providing suitable opportunities to the appellants to place proper evidence in support of their claim, after following the principle of natural justice. 7. The appeal is allowed by way of denovo remand to the adjudicating authority and the orders of the lower authorities are consequently set aside. From the above order of the Tribunal the only issue remains to be decided is value of scrap on which appellant have discharged excise duty. It is undisputed fact that appellant have discharged the duty on the value o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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