9911796707
TMI Blog2011 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... d. - 815 of 2005 - 289/2011-EX(PB) - Dated:- 3-3-2011 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Shri S.R. Meena, Authorized Departmental Representative(DR) for the Revenue and Shri A. Sagar, Advocate for the respondents Per Shri Justice R.M.S. Khandeparkar: Heard the DR for the appellants and the Advocate for the respondents. 2. This appeal arises from the order dated 9.12.2004 passed by the Commissioner (Appeals) whereby the order passed by the adjudicating authority has been set aside. The Additional Commissioner, Chandigarh by his order dated 23.8.2004 had confirmed the demand and ordered recovery of Rs.5,72,537/- along with interest and equal amount of penalty from the respondents. Consequent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) erred in setting aside the order passed by the adjudicating authority. 5. The learned Advocate appearing for the respondents on the other hand placing reliance in the matter of C.C.E., vs. Indian Oxygen Ltd. Reported in 1988 (36) ELT 730 (SC) submitted that in view of the decision in Modi Gas Chemicals Ltd. case could be said to be applicable only from 1st July 2000 onwards in view of the amendment brought about to Section 4 particularly in relation to the meaning of the expression transaction value but as far as the case prior to 1st July 2000 is concerned, the same is fully covered by the decision of the Supreme Court in Indian Oxygen Gas case and therefore, to that extent, no fault can be found with the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st July, 2000. The decision will not apply to the facts of the case in hand. 8. For the reasons stated above, therefore, the impugned order to that extent it applies from 1st July 2000 cannot be sustained and is liable to be set aside and the adjudicating authority is directed to recalculate the amount of duty and consequential obligation bearing in mind the liability in that regard starting from 1st July 2000 onwards and not prior to that. 9. Accordingly, the appeal is partly allowed. The impugned order to that extent it relates to the period from 1st July 2000 is set aside and the order of the adjudicating authority in that regard is restored for the said period. The adjudicating authority to recalculate the duty liability and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
