2019 (4) TMI 1074

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.... (TECHNICAL) For Appellants: Shri J.H. Motwani, Advocate For Respondent: Shri Anil Choudhary, DC (A.R.) ORDER Heard both sides. These appeals are filed against OIA No.SB (120 to 123) M.V./2010, dt.21.10.2019, passed by CCE (A), Mumbai. 2. Briefly stated the facts of the case are that the Appellants herein are manufacturer of pre-recorded audio cassettes on job work basis for M/s Pen....

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....ue of pre-recorded cassettes in terms of Board's Circular No.619/10/2002-CX, dt.19.02.2002. The same appeal was again listed wrongly along with three other appeals before this Tribunal and this Tribunal remanded the matter to the Adjudicating authority for re-determination of the assessable value keeping all issues open. Now, the de-novo order is challenged before this Tribunal. 3. The learned ....

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....e judgment of Hon'ble Supreme Court in the case of K.R.C.D. (I) Pvt. Ltd. 4. The learned A.R. for the Revenue reiterates the findings of the learned Commissioner (Appeals). He has no objection in remanding the case to the Adjudicating authority. 5. We have carefully considered the submissions advanced at length by both sides. There is no dispute about the fact that royalty charges have been ....