M/S. Xomox Sanmar Ltd. Vs. Cce, Trichy - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnNov-11-2009
Case NumberAppeal No. E/930 of 2003
Judge THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER
AppellantM/S. Xomox Sanmar Ltd.
RespondentCce, Trichy
Advocates:Shri V.S. Manoj, Advocate for the Appellants. Shri V.V. Hariharan, Jt. CDR for the Respondent
Excerpt:
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.
Judgment:

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.