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TMI Blog2017 (3) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... dings recorded by the first appellate authority, we find that first appellate authority has not considered the law settled by the Apex Court on this point, wherein the Apex Court has settled that the benefit of cum-duty-price needs to be extended to the appellant even in the case of clandestine removal - while upholding the charge of clandestine removal, we remand the back to the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of industrial valves. It is the findings of the lower authorities that, during the financial year 2004-05, main appellant had cleared finished goods clandestinely without payment of duty. The adjudicating authority, after following the due process of law, came to the conclusion that there was clandestine removal. Accordingly, confirmed the demands raised and also re-computed the duty liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e draws our attention to the findings recorded by the first appellate authority. 5. Ld. Departmental Representative brings to our attention the findings recorded by the first appellate authority on the computation of cum-duty-price. 6. On careful consideration of the submissions made by both sides, we find that the main appellant is not seriously contesting the charge of clandestine removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 (210) ELT 183 (SC) , may not carry the case of Revenue any further as in this case the issue was different. In view of the foregoing, while upholding the charge of clandestine removal, we remand the back to the adjudicating authority to reconsider the computation of duty liability considering the value of clandestine removal as cum-duty-price. If such duty liability is recomputed, consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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