9911796707
TMI Blog2014 (2) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are converted into billets. The said billets are further rolled into sheets. Sometimes utensils are directly made from the sheets or some times sheets are further cut into circles which are used in the manufacture of utensils. Some of the articles like handles to be attached to the utensils are made by the casting process. 3. Prior to 1-3-2003, utensils and its parts were exempted unconditionally by Notification No. 3/2001-C.E., As such, the appellant was not paying any duty on said utensils cleared by them. However, aluminium circles attract duty. The said circles were either being used captively by the appellant or were being cleared by them as such. Inasmuch as utensils were unconditionally exempted, the appellant was requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lves as to how the aggregate value of clearance during the preceding financial year is required to be arrived inasmuch as the appellants have not maintained any account for the total clearance of aluminium circles as also for utensils, as utensils were unconditionally exempted and the duty was being paid on the aluminium circles on the compounded levy basis. 6. We find para 3 of the notification lays down the method in which the aggregate value of clearance is to be determined. In terms of para 3(a), the clearances of the goods which are wholly exempted are not required to be taken into consideration. Inasmuch as the utensils were exempted unconditionally from payment of duty of excise, admittedly their value is not required to be tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s such, or as contained in their final product utensils. Obviously, such exercise can be done by the appellant who has not made any efforts to do so. They can establish that the value of aluminium circles as contained in the utensils is to the extent of 73% of the value of utensils. Further, from the invoice etc. raised by them or the other evidence, they can also establish the value of other items like trays, handles etc. in which no circles were involved. As no exercise to the said effect is done by the appellant and no figures are available, we deem it fit to set aside the impugned order and remand the matter to the adjudicating authority and for doing the exercise with the help of assessee and after verification of the documentary evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
