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2017 (3) TMI 1280

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....pellant Rep. by Shri R.K. Manjhi, DR for the respondent ORDER After hearing both the sides duly represented by Shri R.K. Verma, ld. Advocate for the appellant and Shri R.K. Manjhi, ld. DR for the respondent, we find that the dispute in the present appeal relates to assessable value of various types of sanitary wares manufactured by the assessee. Whereas the appellant has adopted the value....

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.... also produced on record the opinions of the Director of Legal Metrology, New Delhi itself, which do not stand considered by the authorities. It is also seen that this opinion dated 17.06.2003 given by the Director of Legal Metrology is in response to a query by Revenue and such query does not stand produced before us so as to enable us to find out as to what was asked for from the Legal Metrology....

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....be a commodity falling under the Weights and Measures Act, 1976. Without commenting upon the applicability of the said decision to the facts of the instant case, we not that the said decision was subsequently taken note of by the Hon'ble Supreme Court in the case of State of Maharashtra Vs. Subhash Arjundas Kataria - 2011-TIOL-122 -SC-MISC and the matter was referred to the Larger Bench of the Hon....