9911796707
TMI Blog2024 (10) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ( JUDICIAL ) Shri C S Vinod , Assistant Commissioner ( AR ) for the appellant Shri Mayur Shroff , Advocate for the respondent ORDER PER : C J MATHEW This appeal has been preferred by the jurisdictional Commissioner of Central Excise, Pune - IV seeking repudiation of the order of the first appellate authority in directing finalization of provisional assessment of M/s Dhariwal Industries Ltd o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the submission that the value of clearance was not determinable, had sought 'provisional assessment' which was permitted vide order dated 6th March 2013. It is on record that goods were cleared at value of Rs. 15,000/kg from 1st April 2012 to 9th September 20012 and from 10th September 2012 onwards at Rs. 14,500/kg which was found to be appropriate in terms of section 4 of Central Excise Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods) Rules, 2000 without establishing flow back of money and that there was evidence upon to suggest mutuality of interests between two separate legal entities. 4. We have heard Learned Authorised Representative for the appellant-Commissioner and Learned Counsel for the respondent. 5. The appellant-Commissioner seeks restoration of the order of the original authority while urging us to set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 and with the circular of Central Board of Excise & Customs (CBEC) supra. This was on a clear finding that transactions with unrelated persons did not exist for application in clearances to related person. It is seen from the order of the original authority that, despite having been furnished with costs sheet nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is before us seeking setting aside that directed order of remand. In view of these circumstances, interests of justice will be served by remanding the matter back to the original authority after upholding the setting aside of the order with the direction that the assessment be taken up for finalization after due notice to the assessee of non-entitlement for coverage under rule 8 of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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