2017 (5) TMI 325

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....AR), for Respondent ORDER Per: Raju The appellants, M/s Permanent Magnets Ltd., were clearing excisable goods to their sister unit at Daman. The price declaration was filed under erstwhile Rule 6(b)Iii) of the Central Excise Rules, 1975 and under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000. The Assistant Director (Cost), Mumbai verified t....

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.... is also allowed as remand to original authority after setting aside the Order' with direction to hear the appellants and re-determine the issue after applying CAS-4 guideline." Thereafter the appellant submitted unsigned work-sheet for the period 1997-98 to 2001-02. On perusal of the said work-sheet with the Cost Accountant Certificate, certain discrepancies were noticed and relying that, ....

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....determine the cost of production. The appellants have submitted before Tribunal now a CAS-4 duly certified by the Cost Accountant. 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. We find that the matter was earlier remanded to the Commissioner for determining the assessable value in terms of Rule 6(b)(ii) by relying on CAS-4 guidelines. The appellan....