2001 (10) TMI 1096

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....various customers. Some goods are transferred to their own depots on payment of duty on the basis of stock transfer invoices. The prices at which such goods were sold from the depots varied and were not the same at the prices at which the goods were cleared from the factory on payment of duty. 3. 16 show cause notices were issued covering the period. The allegations were identical. It was claimed that the prices at which the goods were transferred to their own depots were lower than the prices at which goods were sold to outside. It was also alleged that different prices were charged for the same goods from the same buyers and the same phenomenon had recurred in Ex-depot sales also. It was claimed that such sales at differential pri....

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....imed to be wrong. His finding on facts were also challenged. 5. In his impugned order the Commissioner listed various grounds raised before him in the review application. He observed that the grounds raised in the show cause notice were not covered by the Assistant Commissioner. He referred to the amendment to Section 4, dated 28-9-1996. He referred to and relied upon Tribunal's order reproduced in, 2000 (122) E.L.T. 171 (Tribunal) in the case of Camphor & Allied Products Ltd. v. Commissioner of Central Excise. He observed that the Assistant Commissioner order was unsustainable. He remanded the issue back to the adjudicating authority for de novo adjudication directing him to keep in mind his observation and to pass fresh order as p....