TMI Blog2006 (1) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : S.L. Peeran, Member (J) (Oral)]. The ROM states that there is an apparent error in the order. The learned Consultant points out from the OIO and the Show Cause Notice that the demands were raised under Rule 9(2) of the CE Rules read with proviso to Section 11A of the CE Act and that two elements have not been added in the assessable value in terms of Section 4(1)(a) of CE Act. Their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en a mix up in the typing of the order by the Stenographer. Otherwise, such an order would not have been issued other than what was argued before the court. 3. Heard learned SDR. 4. On a careful perusal, we notice that the Show Cause Notice was issued raising demands under Rule 9(2) and for contraventions of various Rules for imposing penalty. The allegation also centered around suppression of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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