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TMI Blog2017 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... hary This appeal by Revenue is on the ground that the Commissioner (Appeals) have erred in remanding the matter to Adjudicating Authority, and thus have exceeded jurisdiction. 2. Heard ld. A.R and perused the records. 3. I find that the Commissioner (Appeals) recorded the following findings:- I have carefully gone through the case records and considered the submissions made, both written and oral during the course of the personal hearing. The main issues for determination before me are (a) whether the benefit of SSI exemption under Notification No. 08/2003-CE dated 01.03.2003 as amended is available to the appellants (b) whether the value of bought out goods is includible in assessable value of the final products namely p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been tested as per IS specifications viz IS-8034-1989 IS-1710/5120. (ii) Affidavit of Shri Anupam Goel, Sr. Manager of the party, certifying that the subject goods (Pumps) were manufactured out of materials as per specifications given in BIS standards. (iii) Certificate dated 15.2.2010 of Shri Ramesh Chandra, M. Tech (Prod. Sc Tech.), IIT, Kharagpur, certifying that the party has adopted manufacturing and testing systems laid down in the relevant Bureau of Indian Standard specification. The above corroboratory evidence appears to be substantiate the party s version that the goods (P.D. Pumps) manufactured by them confirm to standards specified by BIS in terms of the relevant SSI exemption notification. But, the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adras, 1997 (95) ELT 140 (Tri.) took a similar view holding that value of Electric Motors is not includible in the assessable value of PD Pumps under Section 4 of the Central Excise Act, 1944. The above judgements ware squarely applicable to the present case. The adjudicating authority while deciding the case ought to have taken into account the above facts and ruling laid down by the Hon ble Tribunal. I find that the party also expressed their grievance with regard to correctness/computation of amount of duty involved. In this regard, they have pointed out that applicable rate of duty on PD Pumps during the relevant period was 8.24% adv., whereas in the show cause notice the demand has been worked out at the rate of 16.48% (for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys the power of remand or not, I place reliance on the Hon ble Supreme Court s judgement in the case of Union of India vs. Umesh Dhiamode 1998(98)ELT 584(SC), wherein it has been held that appellate authority having powers to pass such orders as it may deem fit confirming, modifying or annulling the decision appealed against and such powers imply power of remand since an order of remand necessarily annuls the decision which is under appeal. 4. I have considered the ground of Revenue and perused the finding and Commissioner (Appeals) recorded as above. Commissioner (Appeals) have rightly remanded to the adjudicating authority for a fresh decision considering the facts and additional evidence produced before him. In this view the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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