2014 (11) TMI 193

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..... red with the Central Excise department and also paying Central Excise duty on cooker hoods manufactured by them out of SKD kits. There is a finding by the adjudicating authority also that the respondents are also selling the parts of kits in SKD condition in the same packing. This finding of fact is not challenged by the Revenue in the present appeal as the respondents are paying Central Excise du .....

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..... ion. The assessing authority enhanced the value for the purpose of customs duty. The respondents filed appeal and the Commissioner (Appeals) set aside the adjudication order. 3. There is a finding of fact by the Commissioner (Appeals) in the impugned order that the respondents are registered with the Central Excise department and also paying Central Excise duty on cooker hoods manufactured by t .....

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