2009 (3) TMI 683

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....pellant. Shri Amit Jain, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Since, common points of law and facts arise in both the appeals, they were taken together and are being disposed by this common order. 2. Heard the learned Advocate for the appellant and learned DR. In view of the facts brought to our notice in the course of hearing, we ....

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....he goods is determined at the time of removal at the factory gate, then the value at which the goods were sold at the premises of consignment agent becomes totally irrelevant. However the Original Authority did not consider the point as to whether there is sufficient evidence on record to show that the appellant had paid the Excise Duty on correct value or not i.e. on the value of the goods at the....

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....m that duty had been paid by them on correct value and in view of this it was necessary for the Original Authority to deal with the said issue before confirming the demand; however it failed to do so. The Appellate Authority proceeded to deal with said issue without giving any opportunity to the appellant to produce the evidence, if any, they so desired. 4. The lower Appellate Authority ha....