2006 (3) TMI 24

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[Order] - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. As per facts on records, the respondents M/s. H & R Johnson (India) are engaged in the manufacture of Ceramic Glazed Tiles and paving falling under Chapter Heading No. 6906.10 of Central Excise Tariff Act, 1985. Two types of price lists were filed by the said assessee, one .....

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..... of goods and there is no question of sale as such, hence these regional sales depot can not be considered as different class of buyers. The factory gate prices would apply provided it is a genuine period. (ii) The demand be work out on the basis of price available at the factory gate, if the price is genuine, and not on the basis of higher price wherever available, subject to the provisions of S .....

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..... e notice and differential duty worked out on the basis of factory gate price. The total duty involved in four show cause notice was Rs. 12,42,666.84/- against which amount confirmed to Rs. 8,08,395.74/-. But there is no basis of details of amount confirmed in the impugned order of there is nothing on record which indicate that the respondents have been informed the basis of arriving the amount of .....

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..... uted a different classes of buyers. 5. The Revenue's grievance against the above order is that once the matter was decided on merits by the first order dated 13-5-91 passed by the Commissioner (Appeals) and the matter was remanded only for calculation of duties in the light of the directions made by the Commissioner (Appeals), the present Order setting aside the impugned order on merits was not j .....

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