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TMI Blog2014 (3) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) set aside the adjudication order for demanding additional duty along with interest and levying penalty on the respondent. 2. The brief facts of the case are that the respondents were engaged in the manufacture of processed woven fabrics of Cotton, man-made filament, man-made staple fibre and terry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s adjudicated. In adjudication, the adjudicating authority dropped the demand for octroi duty but confirmed the differential duty on account of transportation, loading/unloading, manufacturing expenses and traders profit 0.19 per metre along with interest and equivalent amount of penalty. The said adjudication order was challenged for addition in the assessable value, which was considered by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for consideration of the assessable value, then also they have already discharged duty liability by adding Rs. 0.75 per metre in their assessable value. He further submitted that the activity taken by the respondent is scoring of the fabrics, which is exempt from duty, therefore the demands are not sustainable. He further submitted that the show-cause notice is also barred by limitation as same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down by the Apex Court in the case of Ujagar Prints that is cost of raw material + Job charges. Therefore, the charges made in the show-cause notice are not sustainable. Although the Commissioner (Appeals) has not dealt the issue on limitation and we also find that as the respondents are succeeding on merits, therefore, we are not dealing in limitation issue. 7. With these observations, we do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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