2012 (12) TMI 646

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..... his appeal was originally filed with this Bench, transferred, later on, to the Chennai Bench and eventually retransferred to this Bench. This appeal filed by the assessee is directed against demand of duty of Rs.1,23,146/- for the period from 1981-82 to 1983-84. This is the third round of litigation on the same subject matter. In the first round, this Tribunal had, by Final Order No.175/97 dt. 06/ .....

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..... the Commissioner was admissible to the assessee and that, once the seized records were supplied, this claim could be substantiated. It was submitted that the records seized by the Department were not available with the adjudicating authority at the time of the personal hearing held after the Tribunal's remand order dt. 07/12/1999 and, therefore, the said authority could not have considered the rec .....

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..... the submissions. The impugned order was passed in pursuance of the Tribunal's remand order dt. 07/12/1999 reading thus:     "4...... Therefore the interest of justice require us to set aside the said order issued by the Superintendent (Adjudication) on behalf of the Commissioner dated 17.6.99 and to remand the matter to the Ld. Commissioner himself for putting the appellants to no .....

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..... charges, sales tax, dealer's profit and dealer's commission. It was also found that the abatement claimed towards transportation charges were on account of lorry rent, van maintenance, van depreciation, trolley hire and forwarding charges. The amounts to be abated from the assessable value on account of transportation charges for 1981-82, 1982-83 and 1983-84 were taken from the particulars furnish .....

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..... the assessee the manner of computation of duty and giving him a reasonable opportunity of making submissions. This opportunity was, indeed, availed by the assessee, who filed written submissions along with calculation sheet showing the particulars of his abatement claims and also showing the duty amount which, according to him, was payable to the Government. There is no iota of truth in the prese .....

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