9911796707
TMI Blog2011 (7) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... presented by:Mr. Y.K. Agarwal, SDR) Per: P.G. Chacko 1. In this appeal filed by the department, one of the grounds raised by the appellants is that the learned Commissioner (Appeals) erred in holding a part of the demand of duty as time-barred even though the assessee had paid the entire amount of duty demanded by the original authority. Another objection raised by the appellant is that the learned Commissioner (Appeals) erred in dropping Section 11AC penalty. The learned SDR has reiterated the grounds of this appeal and has also amplified them by referring to the records of the case. Today there is no representation for the respondent despite notice, nor any request of theirs for adjournment. 2. After examining the records and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t pertained to the value of moulds and dies to be amortized for the purpose of inclusion in the assessable value of the excisable goods manufactured by making use of such moulds and dies. The learned Commissioner (Appeals) found the fact that the assessee did not wilfully suppress this factual aspect. In this connection, it was noted that the price declaration filed by the party under Rule 173C (3A) had disclosed 'the fact of receiving the dies and moulds on loan basis or free of cost from their buyers'. The learned SDR has faulted this finding of the learned Commissioner (Appeals) by pointing out that nothing about the moulds and dies was, in fact, disclosed by the assessee in the declaration filed under Rule 173C (3A). A copy of this decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade payment of duty, the question whether Section 11C would be invokable would become relevant. 6. For all the aforesaid reasons, we are of the view that the learned Commissioner (Appeals) should take fresh decision on the assessee's appeal (filed against the Order-in-Original) in accordance with law after giving them a reasonable opportunity of being heard. It goes without saying that any issue not raised in that appeal will not be open for decision. We trust that the learned Commissioner (Appeals) will pass a speaking order on the relevant issues after proper application of mind to the records of the case as early as possible. 7. The impugned order is set aside and the appeal is allowed by way of remand for the aforesaid purpose. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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