Order remanding matter set aside as all elements already considered at time of finalization of provisional assessment

ITC Ltd. Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that order of Commissioner (A) remanding the matter set aside as the Order-in-Original passed by the Deputy Commissioner has taken into account all such elements at the time of finalisation of provisional assessment. Facts- ITC Ltd Munger (appellant) are manufacturers of cigarettes and Packaging Materials like Shells, Slides, Printed Sheets, Gold Printed Sheets, Hinged Lid Packets (HLPs) and Card Board Outers (CBOs). These packaging materials were cleared by them to their cigarette factories for captive consumption...