2004 (8) TMI 527

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....March, 1991. While remanding the case back to the original authority he directed that a special audit be conducted by Assistant Director (Cost) to arrive at the appropriate assessable value. The Commissioner (A) further directed that on receipt of such a report (Assistant Director Costs' report) provisional assessments be finalised and duty liability determined. This direction of the Commissioner is dated 23-10-2003. The matter pertained to April, 1988 to June, 1990 in appeal No. E/3393/03 and April, 1990 to July, 1991 in appeal No. E/3392/03 before us. 2. In a nutshell the facts are as follows : During the relevant time the appellants manufactured goods falling under Chapter Headings 3402.90 and 3202.00. They had captively consumed ....

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....r observes thus "The Department's appeal is restricted only on a singular finding in acceptance of the prices claimed by the appellant that Assistant Director (Cost) had conducted cost audit on  21-10-1991 and had sent his report on 30-3-1992 to the Divisional Assistant Commissioner wherein he had reworked out the cost of the product slurry and Naphtha and requested to examine the matter in detail and recover the duty under intimation to audit. The Department's appeal is that similar action should be taken for the other periods also, but the Dy. Commissioner has not taken cognizance of the cost audit report and summarily approved price lists finally at the prices claimed/declared therein by the Respondents". 3. From the records o....