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TMI Blog2015 (2) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... 28/2/2014 was issued to the appellant informing him that the personal hearing has been adjourned to 20/3/2014. The implication of the second letter would be that hearing earlier fixed on 12/3/2014 has been adjourned to 20/3/2014 and hence, the date of hearing fixed on 12/3/2014 cannot be taken as the opportunity for personal hearing and as such the appellant has given only two opportunities for personal hearing on 26/2/2014 and thereafter on 20/3/2014 and as per the mandatory provisions they should have been given at least, one more opportunity for hearing. The appellant had requested for adjournment for hearing for April, 2014 on account of sickness of their Director, but the same was not acceded to. In our view, this decision of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s supplied by the appellants customers on the basis of which the machinery parts/machinery had been manufactured, would be includible in the assessable value of the goods. It is on this basis that the Commissioner vide order-in-original dated 31/3/2014 confirm the duty demand of ₹ 51,08,547/- against the appellant along with interest thereon under section 11AB/AA of Central Excise Act, 1944 and imposed penalty of equal amount on them under section 11AC. 1.2 Against this order of the Commissioner, this appeal has been filed along with stay application. 2. Though the matter is listed today for hearing of the stay application, after hearing the matter for sometime, the Bench was of the view that the appeal itself can be taken for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt work, design work and plans and sketches undertaken elsewhere than in the factory of production and necessary for production of such goods are to be included in the assessable value of the goods which is includible in the assessable value; that Tribunal in the case of Mangalore Refinery Petrochemicals Ltd. Vs. CC., Mangalore reported in 2014 (313) ELT 353 (Tri-Bang.) while interpreting the provisions of Rule 9 ibid of the Customs Valuation Rules, 1988 which is in pari materia with the provisions of Rule 6 of the Central Excise Valuation Rules, 2000 has held that under the Rule 9 (1) of the Customs Valuation Rules, only the value of drawings, designs, etc. necessary for production of the imported goods is includible in the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring and as such the appellant has given only two opportunities for personal hearing on 26/2/2014 and thereafter on 20/3/2014 and as per the mandatory provisions they should have been given at least, one more opportunity for hearing. The appellant had requested for adjournment for hearing for April, 2014 on account of sickness of their Director, but the same was not acceded to. In our view, this decision of the Commissioner is not correct and as such the order has been passed without giving adequate opportunity for personal hearing of the appellant. In view of this, the impugned order is set aside and the matter is remanded to the Commissioner for de-nova decision after hearing the appellant on merits. 7. The appeal as well as stay appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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