2019 (9) TMI 112

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....ab, AC, Authorized Representative for the Respondent ORDER Per: Dr. D.M. Misra None present for the appellant. Heard the learned AR for the Revenue. 2. This is an appeal filed against Order-in-Appeal No. Th- I/RKS/09/2011 dated 07.09.2011 passed by the Commissioner of Central Excise & Service Tax (Appeals), Mumbai-I. 3. Briefly stated the facts of the case are that the appellants ar....

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....et of the calculation of the 'greatest aggregate quantity of goods' sold has not been elaborated in the order of the adjudicating authority while finalization of the assessment. Hence, the same is bad in law. The learned Commissioner (Appeals), set aside the impugned order and remanded the matter to the adjudicating authority to arrive at the correct normal transaction value after due verification....

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.... the time and place of removal, since the said goods were sold from the depots. Therefore, resorting to Rule 7 of the Central Excise Valuation Rules, 2000, the value was determined on the basis of the greatest aggregate quantity of goods sold i.e. the normal transaction value of the goods and adopted the same for finalization of the assessment. The grievance of the Revenue is that even though asse....