2015 (4) TMI 243

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....onsideration :- "i) Whether on the facts and circumstances of the case, the Appellate Tribunal is right in setting aside the orders of the lower authorities without considering the amended provisions of Section 4 of the Central Excise Act and new provision of Rule 7 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000? ii) Whether on the facts and circumstances of the case, the Appellate Tribunal is right in allowing the assessee appeal when the respondent/assessee is not prepared to provide the correct transaction value, which is against the new provision of Rule 7 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000?" 2. When the matter was taken up for hearing....

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....er Nos.445 & 446/2008 dated 7.5.08 pleaded valuation on normal transaction value as per the amended provisions of law and furnished calculations and, consequently claiming refund of duty. After considering the relevant provisions and the Board Circular No.643/34/02-CX dated 1.7.02, the Tribunal, in its earlier order, remanded the case by holding as under :- "4. It appears from the submissions of the appellants' representative and the SDR that this matter must be remanded to the original authority, now that the Revenue has acknowledged the assessee's preparedness for providing the actual figures for the purposes of claiming deduction from the assessable value. Accordingly, the orders of the lower authorities are set aside and the ....

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....2007 also, it appears, the assessee was not possessed of discounts at the time of clearance of the goods to their depot/consignment agents and hence sought permission of the Department for provisional assessment. It was in similar circumstances that provisional assessment was allowed in the past, a fact noted by this Bench in Final Order Nos.445 & 446/2008 ibid. Having accepted the said final order, it is not open to the Revenue to claim to the contra in relation to the calendar year 2007. We have found the orders of the lower authorities to be legally and factually incorrect and hence set aside the same. The appeal stands allowed. It is, however, made clear that it will be upto the original authority to verify the correctness of finalizati....