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TMI Blog2007 (6) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... of the SCN - Remand order is set aside - Appeal No. E/26/2007/MAS - F.O.No. 793/2007 & S.O.No. 647/2007 - Dated:- 26-6-2007 - [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad deliberately suppressed the actual value of the goods cleared to their sister Unit and accordingly invoked the extended period of limitation for demanding differential duty from the noticee and also proposed to impose penalty on them under Section 11AC of the Central Excise Act. These proposals were contested. In adjudication, the original authority confirmed demand of differential duty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice. Ld. Consultant seeks to support this challenge by relying on the Tribunal's decision in Bhuwalka Steel industries Ltd. v. C.C.E., Bangalore , 2004 (176) E.L.T. 765 (T) = 2004 (65) R.L.T 506 (CESTAT-Bang), wherein an order of Commissioner (Appeals) remanding a case to the original authority with directions beyond the scope of the proposal in the show-cause notice was set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. The Department had no grievance against this finding of the original authority. Therefore, at this stage, the Revenue cannot be heard to say that the appellant-Unit is a large-scale Unit. Ld. Commissioner (Appeals) was virtually directing the original authority to compare the value of the subject goods with the price structure of like product adopted by medium-scale Units, a cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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