9911796707
TMI Blog2014 (8) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... re of hot rolled coils, cold rolled coils and various other products such as Sheets, Plates Galvanized Coils etc. falling under Chapter 72 of the Central Excise Tariff Act, 1985. Appellant was clearing the above products during the relevant demand period both from the factory gate to independent buyers and also from their depots. Most of the goods were sold from the depots as such and a small portion was being sold after the processes of slitting and shearing. 2.1. That appellant's depots in Chennai were visited by the officers of DGCEI on 04.04.2007 and Revenue conducted various checks and verifications. That a view was entertained that the price at which the coils were being sold from the depots was in some cases, higher than the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt the clearances made from the Depots where goods are sold at higher value and have not taken those clearances from depots where the goods were cleared at lower value. That, if the entire sales from Depots at higher and lower valuation are taken together, then it will be seen that appellant has paid Rs. 1,61,97,998/- more. That appellant provided detailed calculations to the adjudicating authority in the light of Para 5 of CESTAT's order dated 24.02.2011 in remand proceedings but the same has been brushed aside by the adjudicating authority. 3. Shri S.K. Mall (AR) appearing on behalf of the Revenue defended the order passed by the adjudicating authority in remand proceedings. He made the bench go through Para 22 or the order-in-origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 24.02.2011 passed by this bench in appeal No. E/305 of 2010 under which the method of calculating duty liability was prescribed and has also become final. The matter is, therefore, again remanded to the adjudicating authority to re-quantify the duty liability strictly in accordance with the order dated 24.02.2011 passed by this bench. Before passing any order in remand proceedings, an opportunity of personal hearing should be granted to the appellant to explain their case. 6. In view of the above observations, appeal filed by the appellant is allowed by way of remand to the adjudicating authority by setting aside the order-in-original dated 19.03.2011/21.03.2011 passed by the Adjudicating authority with consequential relief, if any. (O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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