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TMI Blog2018 (3) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... ing through the annexures enclosed with the Appeal Paper Book - adjudicating authority is directed to consider the evidences produced by the appellant in determining the assessable value for the relevant period as per Rule 7 of the Central Excise Valuation Rules, 2000 - appeal allowed by way of remand. - Appeal No. E/10726/2015 - Order No. A/10490 / 2018 - Dated:- 15-2-2018 - Dr. D. M. Misra, H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period November 2009 to March 2014, demand notice was issued to them on 14.10.2014 for recovery of the differential duty of ₹ 87,96,823/- with interest and penalty. On adjudication, the demand was confirmed with interest and penalty imposed. Hence, the present appeal. 3. The Ld. Advocate Shri Willingdon Christian for the appellant submits that initially between 2009 and 2012 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to support the method of valuation adopted as per Rule 7 of the Central Excise Valuation Rules,2000. In support of his contention that relevant documents had been submitted, the Ld. Advocate referred to Pages 62 to 198 of the Appeal Paper Book. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. Heard both sides and perused the records. We find that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded as follows:- 9. However, on going through the details of the clearances, submitted by the assessee for the goods cleared from their factory and their subsequent clearance from depot vide letter dt. 25.09.2014 along with Annexure-A1 to A6, it is observed that details consist of the consolidated month-wise details of stock transfer from plant i.e. factory gate and subsequent sales from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty are on basis of the price prevailing at the depot, at the time of removal from factory. 6. We do not find merit in the said observation of the Ld. Commissioner after going through the annexures enclosed with the Appeal Paper Book. Therefore, we set-aside the demand and direct the adjudicating authority to consider the evidences produced by the appellant in determining the assessable val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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