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    <title>2000 (2) TMI 648 - CEGAT, CHENNAI</title>
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    <description>The Tribunal set aside the impugned order and remanded the case to the Commissioner of Central Excise for reevaluation based on previous directions, focusing on the relationship between the parties and its impact on the assessable value. The Commissioner was directed to issue a speaking order after considering the appellants&#039; submissions and the previous directives. The Tribunal granted waiver and stay in the proceedings, ultimately disposing of the appeal through remand.</description>
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      <description>The Tribunal set aside the impugned order and remanded the case to the Commissioner of Central Excise for reevaluation based on previous directions, focusing on the relationship between the parties and its impact on the assessable value. The Commissioner was directed to issue a speaking order after considering the appellants&#039; submissions and the previous directives. The Tribunal granted waiver and stay in the proceedings, ultimately disposing of the appeal through remand.</description>
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