9911796707
TMI Blog1997 (10) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order passed by the Collector of Central Excise, Raipur confirming the duty demand of Rs. 11,09,293.87 on PVC coating of G.I. wires falling under Heading 85.44 of the schedule to the Central Excise Tariff Act, 1985 cleared during the period 1989-90 and 1990-91 (upto March, 1991) and imposing penalty of Rs. 1 lakh on the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of the show cause notice, the appellants had been requesting that the basis for the cost of raw material may be supplied to them. In this connection he drew our attention to the letters dated 1-11-1993 at page 31 and letter dated 7-1-1994 at page 33 of the paper book. Request in these letters were for supply of statement of the department and a photostat copies of the gate passes. The cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prays that while holding that the raw material cost is to be included along with job work charges in the assessable value of the wires and cables in question, the matter may be remanded for the purpose of arriving at the exact quantum of duty after furnishing details as to the basis of cost of raw material. 3. The ld. DR drew our attention to the impugned order in which it is clearly stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem. The show cause notice shows the cost of raw material in the year 1989-90 as Rs. 54,36,951.20 and in the year 1990-91 as Rs. 30,61,296/-. There is however no indication in the show cause notice or in the order as to how this cost has been arrived. The appellants were entitled to know the details of the basis which the cost of raw material had been worked out by Department. Therefore while hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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