NIRMA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ON the issue of valuation of Linear Alkyl Benzene (LAB) cleared by the Alindra factory to other factories at Mandali, Trikampura, Pithampur, Chhatral and Kanpur where LAB is used in the manufacture of detergent powder and detergent cake following Show cause notices were issued to the appellants:

(2.) 1.1. After hearing both sides and considering the contentions raised by them and as detailed in the memo of appeal, it is found:

(3.) 1.1 The appeals are therefore to be allowed by ordering remand for redetermination of demands only on four show cause notice dated 17.1.2001, 11.9.2001, 7.12.2001, 3.5.2002 as per Valuation Rule 8 of the Valuation Rules, 2000 keeping the findings hereinabove in mind.