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TMI Blog2012 (8) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... CMMs have been clandestinely removed without payment of duty and appropriate duty - remand the matter to the lower adjudicating authority with a direction to redetermine the duty liability on the 112 CMMs. - Ex. Appeal No.482/06 - - - Dated:- 11-7-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri Anil Bothra, Authorised Representative for the Appellant (s) Shri D. K. Nath, Dy. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e initiated against them and the lower adjudicating authority confirmed demand of Rs.2,16,706/- under Section 11A (1) of the Central Excise Act, 1944 and imposed an equal amount of penalty under Section 173Q of the Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944. The appellants challenged the order before the ld. Commissioner (Appeals), who has remanded the case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants were that they have manufactured and cleared 112 nos. of 10/7 cft CMM fitted with engines/motors falling under S.H.No.8474.10 of CETA, 85 valued at Rs.58,05,688/- involving Central Excise duty of Rs.1,93,633/- without being accounted for in any of the statutory Central Excise records/documents and without paying Central Excise duty so leviable thereon. Further to it, it was also alleged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate duty is payable in respect of these 112 CMMs. On the basis of the above discussions, I remand the case to the lower authority to decide the matter regarding inclusion of the value of engine/motor in the value of CMM and on those findings, if required, redetermine the duty liability on the 112 CMMs clandestinely cleared by the assessee. The liability of duty on 41 CMMs shall also be redetermin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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