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TMI Blog2016 (5) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... explain the same - Held that:- by considering the fact that no opportunity has been granted to the petitioner and therefore, the prayer is allowed the Settlement Commission is directed to consider the additional submissions of the petitioner filed on 22.12.2014 and after granting opportunity of hearing to the petitioner, pass an appropriate order within a period of two months from the date of fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter was closed for orders. In between, the Settlement Commission directed the Revenue to file certain documents. In pursuant to the aforesaid direction, on 11.12.2014, the respondents submit that application as desired by the Bench and on the basis of aforesaid calculation, interest liability has been revised. On coming to know about the same, the petitioner has filed additional submissions on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case to the Tribunal for fresh consideration. Para-11 of the judgment is relevant, which reads as under :- 11. The learned senior counsel for the assessee would submit that the adjudicating commissioner and the Tribunal has non-suited the appellants mainly on the ground that the appellants and M/s. Bajaj have neither supplied the details of final product and the landed cost of the material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untant in respect of valuation of normal price of Magneto Assemblies manufactured and sold by M/s. Aurangabad EL to M/s Bajaj in wholesale, which was in support of costing. The said Certificate issued by Mukund Mankar and Co., Chartered Accountant, points out freight charges incurred by M/s. Aurangabad EL for getting material from Bajaj to M/s. Aurangabad EL, as well as loading and unloading charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f their defence. 4. In view of the aforesaid and considering the fact that admittedly, no opportunity has been granted to the petitioner and, therefore, we allow the prayer and direct the Settlement Commission to consider the additional submissions of the petitioner filed on 22.12.2014 and after granting opportunity of hearing to the petitioner, pass an appropriate order within a period of two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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