1997 (10) TMI 157

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....or the Respondent. [Order per : K. Sankararaman, Member (T)]. - The dispute involved in this appeal is whether the appellant was liable to pay excise duty on his product Metaphennoxy Benzaldehyde manufactured by them and partly utilised for captive consumption based on the price at which he sells the same to his customers. Appellant had filed a price list claiming assessable value of Rs. 270....

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.... by the appellant's Counsel containing the written submissions in support of the appeal. It has been requested that the same may be taken into account and the order passed. 3. Shri M. Ali, learned Departmental Representative supports the Order-in-Appeal and states that since the assessable value for goods sold by the app- ellant to the customers in the wholesale market is available the sam....

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.... where assessable goods are not sold by the assessee but consumed by him in the manufacture of other article the value shall be based on the value of the comparable goods produced or manufactured by the assessee or by any other assessee. In the present case, the very same goods which are involved in the present dispute are also being sold by the appellant to customers and it is that value, that wa....

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....ively consumed goods. He has adopted the selling price for assessable value for captively consumed goods and he did not consider the plea raised by the present appellant before the original authority accounting for the difference in prices. Since there is no finding on such a plea and as the Collector (Appeals) has only decided the matter only on the ground that wholesale price was available, we d....