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TMI Blog2019 (8) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The issue decided in appellant own case M/S DABUR INDIA LTD. VERSUS C.C.E. S.T. -VAPI [2018 (5) TMI 1510 - CESTAT AHMEDABAD] where it was held that valuation should be done under Section 4 in respect of goods supplied to Armed Forces/ Para Military Forces for their use only and there is no re-sale of the goods. The impugned order is set aside appeals are allowed by way of reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking the contract price as MRP. The contention of the department is that the MRP applicable to sale of the goods in open market should be applied even in case supplies made to Armed Forces and accordingly, the demand of differential duty was raised. 2. Sh. Anand Nainawati, Ld. Counsel appearing on behalf of the appellant at the outset submits that now the issue has been settled i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding the impugned order. He has no objection that the matter is remanded for deciding afresh. 4. Heard both the sides and perused the records. We find that now as per the judgment in the case of M/s. Dabur India Ltd (Supra). The very identical issue in the appellant s own case has been settled. Accordingly, the matter needs to be decided afresh after verifying the facts by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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