- (1.) This is an appeal filed by the Revenue under Section 35-L (b) of the Central Excise Act, 1944 (for short "the 1944 Act") against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, chennai (hereinafter referred to as "the Tribunal") dated 28/2/2000 in appeals Nos. E/stat/77 of 2000 and E/122 of 2000, remanding the matter to the Commissioner (Appeals).
(2.) M/s. AKAY Cosmetics (P) Ltd. (assessee herein) was the manufacturer of instant hair colour sold under the brand name "bigen" falling under chapter Sub-Heading 3305.90 of the Schedule to the Central Excise Tariff act, 1985. They were selling their entire production to M/s. Nemaru Coiffure. There was a dispute on the valuation of goods for the period January 1988 to March 1993. The assessee had claimed deduction from the assessable value in respect of seven items of expenditure, namely, secondary packing, turnover tax, freight, insurance, octroi, handling charges and cost of bought-out items.
(3.) By judgment and order dated 6/1/2000, the Tribunal set aside the demand for differential duty raised by the Department for the period January 1988 to August 1988 for want of show-cause notice. By the said judgment, the Tribunal allowed the assessees' appeal claiming deduction for the aforestated seven items of expenditure for the period September 1988 to march 1991. However, in view of the change in organisational set-up under agreement dated 2/1/1991, the Tribunal remanded the matter to the commissioner (Appeals) to reconsider the question of "related person" under section 4 (4) (c) of the said Act for the period April 1991 to March 1993.;