2009 (9) TMI 834

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....us, Advocate, for the Respondent. ORDER Heard both sides. Both sides agree that Circular No. 692/8/2003-CX., dated 13-2-2003 has been issued subsequent to passing the impugned Order-in-Original and hence the original authority did not have the benefit of the same. It was represented before the lower appellate authority that the valuation of the impugned goods supplied to the other units of t....

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....ndia Ltd. - 2006 (200) E.L.T. 353 (S.C.) has ruled that CAS-4 standard specified in Board's Circular dated 13-2-2003 can also be applied to the pending cases relating to the past period. However, he fairly agrees that while passing the impugned order the lower appellate authority did not have the benefit of hearing the Departmental representative. 4. After hearing both sides, we find that in vi....