Alternative valuation plea justified remand for fresh adjudication where assessee itself sought Rule 4 assessment.

Where an assessee itself raises an alternative valuation basis before the appellate authority, a remand for de novo adjudication on that basis is valid. The CESTAT noted that the assessee had asked for assessment under Rule 4 of the Central Excise Valuation Rules on the footing that identical goods were also sold to independent buyers. Since that plea was placed before the Commissioner (Appeals), the remand could not be faulted merely because the original notice proceeded under Rule 8. The remand order was upheld and the challenge failed.

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Issues: Whether the Commissioner (Appeals) was justified in remanding the matter for fresh adjudication by directing valuation under Rule 4 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 when the assessee had itself raised the alternative plea before the appellate authority.

Analysis: The appeal arose from a remand order in a valuation dispute concerning clearances to a sister concern. The decisive consideration was that the assessee had, before the Commissioner (Appeals), advanced the alternative position that the goods could be assessed under Rule 4 because identical goods were also sold to independent buyers. The appellate authority, acting on that submission, remanded the matter for de novo adjudication and asked the adjudicating authority to verify the assessee's claim and consider the other points raised. In these circumstances, the remand could not be faulted merely because the original show cause notice proceeded on Rule 8, since the alternative basis for valuation had been placed before the appellate authority by the assessee itself.

Conclusion: The remand order was upheld and the challenge to it failed.

Final Conclusion: The appeals were not sustained, and the remand for fresh adjudication remained undisturbed.

Ratio Decidendi: Where an assessee itself invites consideration of an alternative valuation basis before the appellate authority, the authority may validly remand the matter for de novo consideration of that alternative basis.

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