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TMI Blog2017 (5) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... o Commissioner (Appeals) to re-examine the data and the explanation given by the respondent - appeal allowed by way of remand. - E/828, 902/07 - A/86900-86901/17/EB - Dated:- 19-4-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Ashutosh Nath, Asstt. Commissioner (AR) for the revenue appellant Shri S.B. Awate, Consultant for the respondent ORDER Per: Raju This appeal has been filed by revenue against dropping of demand and non-imposition of penalty on M/s. Klassic Wheels P. Ltd. (KWL) by Commissioner (Appeals). KWL are also in appeal against confirmation of part of demand. 2. Ld. AR for the revenue contended that the respondents were engaged in the manufacture of rims and unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KWL informs that the appellants were engaged in manufacture of wheel rims and had a contract with their customer Piaggio Ltd. Under the contract the appellants were manufacturing wheels rims and after manufacture of such rims they were supplying the said rims to job worker where the tubes and tyres and were mounted on the rims. The wheel assembly so formed was thereafter sold to Piaggio Ltd. With effect from 16.02.2004 the contract with Piaggio Ltd. changed and job of fitting tubes and tyres was done on labour charge basis as against on sale basis earlier. The period prior to 16.02.2004 the appellants were paying the full duty on the entire wheel assembly at the time of clearance of rims to job worker, duty was paid on value including the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds of appeal, revenue has sought to find flaws in the data submitted by the respondent before the Commissioner (Appeals). 6. In view of the fact that the data submitted to the Commissioner (Appeals) has not been examined in detail and the explanation given by the respondent was accepted without fully examining the said data the impugned order is not a speaking order. In view of the above, the said order is set aside and the matter remanded to Commissioner (Appeals) to re-examine the data and the explanation given by the respondent, in the light of issue raised by revenue. 7. In so far as appeal of KWL in respect of demand of ₹ 65,426/- and ₹ 8404/- is concerned, it is seen that they had not contested the same before Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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