9911796707
TMI Blog2001 (9) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K.K. Bhatia, Member (T)]. These two appeals are filed by the appellants M/s. Electrolux Kelvinator Ltd., Alwar against the orders dated 12-11-2000 and 29-12-2000 passed by the Commissioner (Appeals), Jaipur. 2. The brief facts common to both these appeals are that the appellants manufacture Refrigerators falling under sub-heading No. 8418.10. They cleared the goods to their de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rate cannot be regarded as normal price i.e. the price at which the goods are ordinarily sold by the assessee to the buyers in the course of wholesale trade. Thus, he has observed that it would be correct to adopt the value of refrigerators sold in Rajasthan for determining the value of refrigerators sold to the employees. In support of this finding, he has relied on the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, 1999 respectively. The Deputy Commissioner in his order further imposed penalties of Rs. 25,000/-and Rs. 5,000/- on them. 4. The party filed appeals before the Commissioner (Appeals) Jaipur and the appellate authority vide his two impugned orders upheld the orders of the Original authority. However, in respect of the first order, he reduced the penalty amount to Rs. 15,000/-. In his second o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and demanding differential duty. However, since in one case the penalty has been set aside by the learned Lower Appellate Authority, the same course should have been adopted in respect of the other case also. 6. In view of the above the penalty of Rs. 15,000/- imposed on the appellants is set aside. But for this modification, both the appeals fail and they are accordingly rejected. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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