2008 (3) TMI 115

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....pellant. Shri J.K. Jha, SDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. -1. Heard both sides. 2. The impugned order primarily deals with valuation of the impugned goods transferred to another unit of the same appellant. The appellants also sell substantial part of the product to independent buyers at arms length price. The Department has applied the method of val....

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....cited Larger Bench decision. He shall afford a reasonable opportunity of hearing to the appellants before passing a fresh order. 5. The appeal also involves a small amount relatable to a Debit Note issued by the appellants. It is the claim of the ld. Advocate that though debit note was issued but the amount was not received by the appellants till date. He undertakes to produce the necessary cer....