9911796707
TMI Blog2000 (3) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Justice K. Sreedharan, President]. - Appellant is engaged in the manufacture of Cold Rolled Strips and Steel Tubes classifiable under Chapter sub-heading 7306.90 of the Schedule to the Central Excise Tariff Act, 1985. They sold the goods manufactured from their factory to dealers. Appellant transferred certain quantity of the goods to their depot at Ludhiana. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the demand. By the said order a further sum of Rs. 1,40,000/- was imposed as personal penalty under Rule 173Q. Appellant took up the matter in appeal and the Commissioner (Appeals) dismissed the same by Order-in-Appeal No. 1007/CE/CHD/99, dated 11-6-1999. Hence this appeal. 2. The fact that appellant cleared manufactured goods from the factory to dealers and duty was paid on the price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordships in the said case, it is too late in the day for the Department to contend that the cutting charges realised by manufacturer, appellant before us is to be added to the value of the steel tubes for the purpose of assessment. The result, therefore, is that orders passed by the adjudicating authority and appellate authority have to be set aside. We do so. Penalty imposed is also quashed. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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