M/S. Xomox Sanmar Ltd. Vs. Cce, Trichy - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Nov-11-2009 |
| Appeal No. E/930 of 2003 |
| THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER |
| M/S. Xomox Sanmar Ltd. |
| Cce, Trichy |
| Shri V.S. Manoj, Advocate for the Appellants. Shri V.V. Hariharan, Jt. CDR for the Respondent |
per dr. chittaranjan satapathy heard both sides. at the outset the learned jt. cdr appearing for the department fairly agrees that the issue of valuation in this case has not been properly examined by the lower appellate authority in accordance with the law and cas - 4. as such, we set aside the impugned order and remand the matter to the lower appellate authority for fresh decision. the appellants shall be at liberty to plead their case before the lower appellate authority on all aspects of valuation including overheads and profit for which they should be given an adequate opportunity of hearing. the appeal is allowed by way of remand.
Per Dr. Chittaranjan Satapathy
Heard both sides. At the outset the learned Jt. CDR appearing for the Department fairly agrees that the issue of valuation in this case has not been properly examined by the lower appellate authority in accordance with the law and CAS - 4. As such, we set aside the impugned order and remand the matter to the lower appellate authority for fresh decision. The appellants shall be at liberty to plead their case before the lower appellate authority on all aspects of valuation including overheads and profit for which they should be given an adequate opportunity of hearing. The appeal is allowed by way of remand.