2007 (5) TMI 122

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....th 2. The issue involved in the Four appeals filed by M/s. Ritika Ltd. is the same and hence these are taken up for common disposal. The appellants manufacture made up articles of Textiles such as bed covers which are directly sent from their factory to their own retail outlets from where retail sales take place to customers. The Department has assessed the impugned goods adopting the retail sa....

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....tails of the cost for allowing deduction from the Retail sale price. 4. After hearing both sides and perusal of case records , we are of the view that the assessment for excise purposes cannot be made on the retail sale price. The appellant's case is unique as no whole sale transaction is involved and they themselves are transferring their goods from their factory to their retail outlets for di....

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....les. At this stage, the ld. Advocate undertakes to provide the costing data before the original authority. Accordingly, we set aside the impugned orders and remand the matters to the original authority who shall give an opportunity to the appellants to provide the necessary costing data after which he shall pass a fresh order determining the assessable value after allowing a reasonable amount of d....