Custom, Excise & Service Tax Tribunal
M/S. Xomox Sanmar Ltd vs Cce, Trichy on 11 November, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/930/2003
(Arising out of Order-in-Appeal No. 358/2003 (SCN) TRY-II dated 31.7.2003 passed by the Commissioner of Central Excise (Appeals), Trichy)
M/s. Xomox Sanmar Ltd. Appellants
Vs.
CCE, Trichy Respondent
Appearance Shri V.S. Manoj, Advocate for the Appellants Shri V.V. Hariharan, Jt. CDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Honble Shri P.K. Das, Judicial Member Date of Hearing: 11.11.2009 Date of Decision: 11.11.2009 Final Order No. ____________ 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.
(Dictated and pronounced in open court)
(P. K. Das) (Dr. Chittaranjan Satapathy)
Judicial Member Technical Member
Rex
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