2003 (12) TMI 446

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....s, for the Appellant. Shri Hemant Kotikar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duties and penalties in all the three cases we take up the appeals itself with the consent of both the sides. 2. The appellant M/s. Regal Cassette Industries were issued show cause notices proposing to adopt the marke....

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....en Audio, M/s. Venus Records & Tapes Ltd. M/s. Bombino Enterprises and M/s. Ultra Audio did not reflect the true value of the goods manufactured as the cost of the inlays cards (Flap), master cassette, royalty and packing of recorded cassettes, were not included in the assessable value of the goods manufactured by M/s. Regal Cassette Industries. 4. After observing as above the Commissioner....

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....legation in the notice to the effect that the cost of all the above disputed factors is to be added in the assessable value there were no details of the costing of such factors as notice proposed to adopt the sale price of the music companies. Accordingly, we are of the view that before adjudicating the case, the Commissioner should have given an opportunity to the appellant to explain the costing....