9911796707
TMI Blog2006 (8) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... : P.G. Chacko, Member (J) (for the Bench)]. The Commissioner, in the impugned order demanded duty of Rs. 30,07,847/- from the assessee and imposed on them a penalty of Rs. 15.00 lakhs under Rule 173Q of the Central Excise Rules, 1944. The duty was demanded for the period 1992-93 to 1997-98 in adjudication of a show-cause notice dated 2-2-1998. The show-cause notice had demanded duty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on them by the latter and that the moulds supplied free of cost by Whirlpool were used for this manufacture. The assessee did not include the amortized value of the moulds in the assessable value of the goods cleared to the buyer during the above period. Hence the demand of duty. It further appears from the records that the fact that moulds supplied free of cost by the buyer had been used for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, the party presented the said statements of Whirlpool before the Commissioner. The main grievance raised by them before the Tribunal is that these records supplied by them were considered by the Commissioner but, in arriving at the final figure of duty payable by them, he fell into an error. Learned consultant has reiterated this grievance today. We have heard learned SDR also. It is fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee a reasonable opportunity of being heard. Accordingly, we set aside the impugned order and allow the assessee s appeal by way of remand, directing learned Commissioner to pass a fresh order in terms of the particulars contained in Whirlpool s statements (annexures to purchase orders) supplied by the assessee. 3. As we have remanded the case for correct quantification of differential dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
