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TMI Blog2017 (3) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... lers and there were no direct sale to the industrial consumers - declaration u/r 34 - Held that: - the assessee has failed to file the declaration u/r 34 of the Standard of Weights and Measures (PC) Rules, 1977. When it is so, then in both the appeals, we restore the matter back to the Commissioner to examine the issue in the light of the above observations denovo. Penalty not imposable - matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thus denied the benefit of SSI exemption to M/s. HPLIL and M/s. HEPL by holding that the value of the total clearance by aggregating the clearances of both the companies exceeds the SSI exemption limit, However, the demand is raised separately as both have separate legal existence. The learned Commissioner has also denied the SSI exemption to M/s. HPC on the ground that brand name LK-HPL does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servations made by the Commissioner (Appeals) denovo as per law. Fresh evidence may be admitted as per law. 4. Second issue in all the appeals is pertaining to valuation under Section 4/4A. The learned counsel submits that the product manufactured by the appellants is falling under Chapter Heading 8536.90 which is also notified for the assessment under Section 4A in cases other than those where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. The Commissioner (Appeals) confirmed the demand by observing that the order passed by the Tribunal in the case of Controls Switchgears Contractors Ltd. v. CCE, Noida 2005(183) ELT 95, is sub-judice before the Hon'ble Supreme Court reported at 2011 (274) ELT A 109(SC). 6. Later, the Hon'ble Apex Court has dismissed the appeal filed by the Union of India reported at 2011 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants. 8. Regarding the appeal Nos. E,601, 618, 1385, 1386, 1387, 602, 617, 1997, 1999, 2305, 2306, 2307 2308/2009, it appears that the Commissioner (Appeals) has cancelled the levy of penalty for the reasons mentioned in the order. 9. After hearing both the parties and considering the totality of facts and circumstances of case, when we set aside the orders of the Commissioner (appeals) th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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