9911796707
TMI Blog2000 (2) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. To get this appeal heard, appellants are required to pre-deposit an amount of Rs. 64,68,372.00 as duty and a total duty of Rs. 64,29,580/- penalty. Appeal impugnes the order-in-Original No. 12/99, dt. 15-12-99 passed by Commissioner of Central Excise and covers 11 show cause notices for the period from April 93 to June 97. 2. The basic dispute concerns determination of assessable valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essable value of the 7 items as below :- (i) Secondary Packing (ii) Turnover tax (iii) Average Freight (iv) Insurance (v) Octroi (vi) Handling charges (vii) Cost of bought out items supplied with the bottles. He submits that the Tribunal had remanded the issue on these deductions claimed with certain directions in the said final order. Since the issues are s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Tribunal. However, he submits that this request was not considered by the ld. Commissioner. Hence, this multiplicity of proceedings. 6. We have carefully considered the rival submissions and records of the case and we find that the issues revolve in this appeal are exactly identical to those considered by the Tribunal vide Final Order No. 60-71/2000, dated 6-1-2000 for an earlier period i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pass a speaking order taking into consideration the directions contained in the said final order dated 6-1-2000. 7. Since the matter lay on a short compass, we have considered the appeal itself as per above orders after granting waiver and stay in the matter. 8. The appeal is disposed of by way of remand in the above terms and stay application is also disposed of accordingly. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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