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TMI Blog2017 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant's grievances about the non availability of AC's report, about non extension of small scale exemption notification and non discussion of the chart prepared by them and submitted to the original adjudicating authority is appreciable in as much as the same do not stand addressed by any of the authorities below - As such the matter remanded to the original adjudicating authority for fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and based upon the facts, proceedings were initiated against the appellant alleging clandestine removal of the goods and demanding duty to the tune of around ₹ 34 lakhs. 3. The said duty was confirmed by the original adjudicating authority and the appeal was filed there against before the Commissioner (A). The Appellate Authority observed that Royal' belongs to the appellant and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made a grievance to the effect that the said report of the Assistant Commissioner was never provided to them and the benefit of small scale exemption was not extended before Commissioner (A), who upheld the impugned order by observing as under: Coming to the issue of quantification of demands on the basis of computation made by the Deputy Commissioner, central Excise Division-V, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chart prepared by them. The appellant's contention is that the benefit of small scale exemption which was already available to them in respect of their own brand name was not extended. If that be so, the duty demand would come down to around ₹ 70,000/- which they have calculated. 7. After hearing the Ld. DR, I find that admittedly the appellant's grievances about the non availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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