9911796707
TMI Blog1998 (5) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : V.K. Ashtana, Member (T)]. - This is an appeal filed against Order-in-Original C.No. V/40/15/2/86-CX, dated 30-5-1987 of Collector of Central Excise, confirming a duty demand of Rs. 5,78,299/- and imposing penalty of Rs. 50,000/- and Redemption Fine of Rs. 2,500/-. 2. Briefly the ld. Collector has held in the impugned order that they had : (a) failed to apply for and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir single invoices included even bought-out items directly delivered to these buyers, hence the total of the invoice values do not reflect the value of clearances of goods manufactured by them. They also claim that demands are partly time barred as the extended period cannot be invoked and that cast iron frames (plain or with wood/aluminium fittings) would not answer to the description of `steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cast Iron to be steel furniture; and (v) that they already stand acquitted in criminal prosecution launched by the department. 5. Expanding on his arguments, ld Advocate stressed that value of bought out articles for Trading needs to be excluded. Similarly, value of clearances and duty exemption to their SSI unit should be separately calculated for `steel furniture' (T.I. 40) and C.I. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled case laws, appellants may raise new questions of facts and law at the first appellate stage, when it fundamentally affects correct levy of duty. It is not possible for this Bench to cause enquiries to establish facts. Normally, this is left to the Executive/Original authorities. As far as law is concerned, we are of the opinion that those frames/articles which are made of cast iron and wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emsp;Taking into consideration all the facts and circumstances of the case, we therefore set aside the impugned order and remand the matter to the original authority for de novo consideration, keeping in mind the aforesaid directions. The appellants are at liberty to present such evidence, calculations and submissions of law as they deem fit and shall be heard thereon. The appeal succeeds by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
