1999 (11) TMI 499

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri S.P. Rao, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This appeal has been filed against the order dated 6-5-1999 passed by the Commissioner (Appeals), Central Excise, Ghaziabad remanding the matter to the Asstt. Commissioner on the question of determination of the assessable value on the basis of price of the comparable goods. 2. Shri Bipin Garg, learned a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e mention of a particular product in a tariff heading does not make it excisable goods. We also heard Shri S.P. Rao, learned DR. 3. After considering the submissioner of both sides we find that the issue regarding marketability of product in question has not been dealt with by the Asstt. Commissioner at all and Commissioner (Appeals) has also given his finding without making any reference ....