2001 (9) TMI 140

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.... Shankar, Member (T)]. - In the order impugned in the Appeal E/3085/2000, the Commissioner (Appeals) has confirmed the finding of the Asstt. Commissioner that in determining, under Rule 6(b)(ii) of the Valuation Rules, the value for assessment of the yarn that the appellant manufactured and utilised in its factory in the manufacture of fabric the cost that it incurred towards advertising and marke....

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....me Court which the Commissioner (Appeals) had referred to Ranade Micro Nutrient v. CCE - 1996 (87) E.L.T. 19; Paper Products Ltd. v. CCE - 1999 (112) E.L.T. 765, anything that would justify the view that the circular issued under Section 37B was binding on the Commissioner (Appeals) notwithstanding the express provision to the contrary contained in the provision. We had said that the reference to ....