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TMI Blog2013 (7) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... . Appellants were called for personal hearing on 22.08.2012 and when they sought additional time the same was denied and final hearing was held on 30.08.2012. According to Ld. Advocate the time given was totally insufficient for submitting the reply. - Held that:- A reasonable time should have been given to them so as to enable them to make further written submissions. The case remanded back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing on 22.08.2012 and when they sought additional time the same was denied and final hearing was held on 30.08.2012. According to Ld. Advocate the time given was totally insufficient for submitting the reply. In any case, they attended the hearing on 30.08.2012 and submitted the interim reply and further reply was to be submitted. In fact, further submissions were submitted by M/s Apex Inc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect. The appellant has also received a demand notice from the customs on the same issue. Demand cannot be both from Customs and Excise. Fourth issue is relating to incorrect demand on 8050 Nos. of LPG Gas stoves imported in CKD condition. Here again, the dispute is regarding the MRP taken by the department is as per the price list dated 05.09.2009. Fifth issue is relating to valuation of LPG Stove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants. Ld. Advocate stated that Ld. Commissioner ought to have considered submission and given finding either rejecting or accepting the reasons. 3. Ld. Additional Commissioner (AR) reiterate the order-in-original nad explained some of the issues mentioned therein. 4. Heard both sides. 5. It is found that due to clubbing alone the demand would be approximately Rs.88 lakhs. It is observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance to the Ld. Commissioner on 12th August, 2013. In the meantime, all the appellants may resubmit their submissions afresh to the Commissioner. Commissioner may thereafter give an opportunity of hearing and decide the matter through a speaking order. It is made clear with the Commissioner would hear the case only after deposit of the above mentioned amount. Further, appellants will not seek ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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