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TMI Blog2019 (4) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... i J.H. Motwani, Advocate For Respondent: Shri Anil Choudhary, DC (A.R.) ORDER Heard both sides. These appeals are filed against OIA No.SB (120 to 123) M.V./2010, dt.21.10.2019, passed by CCE (A), Mumbai. 2. Briefly stated the facts of the case are that the Appellants herein are manufacturer of pre-recorded audio cassettes on job work basis for M/s Pen Audio Pvt. Ltd. Since the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board's Circular No.619/10/2002-CX, dt.19.02.2002. The same appeal was again listed wrongly along with three other appeals before this Tribunal and this Tribunal remanded the matter to the Adjudicating authority for re-determination of the assessable value keeping all issues open. Now, the de-novo order is challenged before this Tribunal. 3. The learned Advocate Shri J.H. Motwani for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of K.R.C.D. (I) Pvt. Ltd. 4. The learned A.R. for the Revenue reiterates the findings of the learned Commissioner (Appeals). He has no objection in remanding the case to the Adjudicating authority. 5. We have carefully considered the submissions advanced at length by both sides. There is no dispute about the fact that royalty charges have been paid by M/s Pen Audio Pvt. Ltd to various arti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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