9911796707
TMI Blog2010 (9) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... t is that SPL and M/s. Garden Silk Mills Ltd. (GSML for short), another Public Limited Company are related persons and therefore the determination of value of processed fabrics cleared on payment of central excise duty on costing basis by SPL to GSML in terms of the judgment of the Hon ble Supreme Court in Ujagar Prints Ltd. reported in 1989 (39) ELT 493 S.C. was not correct since evidence unearthed by the department by investigation revealed that values were underdeclared because of the relationship between the two. Accordingly it was proposed to adopt the sale price of GSML to their dealers in respect of processed fabrics for determination of assessable value manufactured by SPL on job work basis. 2. Further GSML is engaged in manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed the two impugned orders separately against which SPL, GSML are in appeal and the two directors namely Shri B.J. Modi, Director of GSML and Shri S.J. Modi, Director of SPL are in appeal. In addition the Commissioner CCE, Surat is also in appeal against the decision of the Commissioner (Appeals) because the Commissioner (Appeals) relying upon the Tribunal s decision in the case of SPL had allowed the appeal filed by SPL. 4. In this order we are considering the appeal filed by CCE Surat in the case of demand for the period from 01.04.98 to 30.09.98 against SPL, an appeal filed by SPL against the order of the Commissioner No.E/1328/07 in respect of demand for the period from 01.10.98 to 15.12.98, appeals filed by the two directors E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the submissions in just four lines without discussing any issue. Further he also submitted that the Commissioner has refused to consider the issue as to whether both GSML and SPL can be considered as related persons on the ground that the Hon ble Supreme Court has already held that once the two parties are related persons, value cannot be determined on the basis of the decision of the Supreme Court in Ujagar Prints case. He submits that because of this attitude, the issue as to whether both parties are to be treated as related persons has not been considered. 7. Learned DR on the other hand submitted that the Commissioner has dealt with all the issues. He specifically submitted that in respect of processing of yarn, GSML manufactured P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be considered. However we take note of the fact that even though the personal hearing was subsequent to the decision of the Hon ble Supreme Court, the fact that IA was filed before the Hon ble Supreme Court and it was allowed was not mentioned or submitted before the Commissioner. Therefore this issue is required to be considered by the Commissioner afresh. Similarly we also note that the other issues raised by the appellants in the IA are also required to be considered. Further as submitted by the learned advocate, the issue regarding limitation has not been considered by the Commissioner at all. It was claimed that the very fact that the Tribunal had decided in the case of S. Kumars that even where the transaction is between related per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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