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TMI Blog2017 (1) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant's claim that the ratio of Supreme Court ruling in the case of Salora International Ltd. is not applicable in their case and their case is covered by another ruling i.e. Commissioner of Customs, New Delhi Versus Sony India Ltd. [2008 (9) TMI 19 - SUPREME COURT]. Held that: - the said case law in the case of Sony India Ltd. was considered and distinguished by the Hon’ble Supreme Court through their ruling the case of Salora International Ltd., we also find that this Tribunal had directed the Original Authority to proceed for De-novo Adjudication in appellant’s case with reference to the law laid down by Hon’ble Supreme Court in the case of Salora International Ltd. We do not find any ground advanced by the appellant indicating that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers had inspected appellants manufacturing premises on 31/12/2002. On scrutiny of documents and records, it appeared to Revenue that the appellant cleared the complete kit of Colour Television Sets in SKD condition to their job workers of OEMs in kit form. It appeared to Revenue that by resorting to classifying the said goods as parts of TV Sets classifiable under Sub-heading No. 8529.00 of Schedule to the Central Excise Tariff Act, 1985, the appellant evaded Central Excise duty. Therefore, two Show Cause Notices were issued to the appellant, one under C. No. 20-Misc/Vewvox/R-17/N-111/97/Pt dated 16/12/2003 & another C. No. V(15)Adj/Noida/Vewvox/72/04/19924 dated 08/11/2004, demanding differential duty of ₹ 61,94,455/- & 46,68,578/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt ruling in the case of Salora International Ltd. (Supra) is not applicable in their case and their case is covered by another ruling i.e. Commissioner of Customs, New Delhi Versus Sony India Ltd. reported at 2008 (231) E.L.T. 385 (S.C.) and he prayed to allow the appeal. 4. The ld. D. R. for the respondent, Shri T.K. Sikdar, has supported the impugned Order-in-Original. 5. We find from the impugned Order-in-Original that the appellant had made similar pleas before the Original Authority and Original Authority has rejected the plea that their case is to be decided in terms of ruling in the case of Commissioner of Customs, New Delhi Versus Sony India Ltd. reported at 2008 (231) E.L.T. 385 (S.C.). We find that the said case law in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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