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<h1>Appellate Tribunal remands case for redetermination of goods value</h1> <h3>MONARCH METALS PVT. LTD. Versus COMMISSIONER OF C. EX. & CUS., RAJKOT</h3> The Appellate Tribunal CEGAT, Mumbai remanded the case of Ms. Jyoti Balasundaram for re-determination of the value of goods captively consumed, namely ... Valuation - Captive consumption The Appellate Tribunal CEGAT, Mumbai ruled on the valuation of goods under Central Excise in the case of Ms. Jyoti Balasundaram. The appeal focused on the valuation of goods captively consumed, specifically brass sheets and circles used in manufacturing brass utensils. The tribunal remanded the case for re-determination of value and re-quantification of duty based on the Apex Court decision in the case of Maruti Udyog Ltd. The appeal and stay application were disposed of accordingly.