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TMI Blog2015 (2) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Commissioner, has, thus, not been supplied to the appellant which would amount to violation of the principles of natural justice. The difference between the value of clearances as per the appellant and the value of the clearances as per the department, appears to be on account of the number of items which are covered for valuation under section 4A and this dispute can be resolved only when the basis of the calculation as per the Deputy Commissioners report is disclosed to the appellant. Accordingly, the impugned order is set aside and the matter is remanded to the Original Adjudicating Authority for de-novo adjudication - Decided in favour of assessee. - Stay Application No. E/S/54195/2014 in Appeal No. E/53758/2014-EX [DB] - Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2009 of the Jurisdictional Deputy Commissioner, the aggregate value of clearances for home consumption by the appellant during 2008-09 were ₹ 4,16,15,780/-. Rs/ 3,36,81,178/- as declared by the party plus ₹ 79,94,602/- which is the differential value recalculated under section 11A confirmed the duty demand of ₹ 15,26,057/- along with interest and imposed penalty of equal amount on them under section 11AC. 1.2 On appeal being filed to Commissioner (appeals) against this order of the Additional Commissioner, the appeal was dismissed vide order-in-appeal dated 14/3/2014. Against this order of the Commissioner (appeals), this appeal has been filed along with the stay application. 2. Heard both the sides. 3. Though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Additional Commissioner was never made available to the appellant; that for determining the classification of the goods the judgment of the Tribunal in the case of Jaquar and Co. Ltd. Vs. Commissioner of Central Excise, Delhi-I, reported in 2011 (270) ELT 550 Tribunal is applicable and on the basis of this judgment, the appellant have determined that only two products of the eight products manufactured by them would attract section 4A and in respect of the remaining products, the duty has to be charged on the transaction value determined under section 4; that on this basis, the aggregate value of the clearances for home consumption, during 2008-09 would be only ₹ 3,36,81,178/-; that this plea had been made by the appellant before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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