2017 (5) TMI 874

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..... t 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 under agreement dated 29.01.2004. Af .....

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..... es, credit of the tubes and tyres cannot be availed by the respondent. He argued that the said demand has been wrongly dropped by the Commissioner (Appeals). The Commissioner (Appeals) had dropped the demand of the respondent accepting the argument that the said tubes and tyres were used for the goods on which duty was already paid by the respondent. He further explains that the analysis of the di .....

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..... 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 value of tubes and tyres which were subsequently fitted after clearance of rims from the factory. Agreed that this was mistake on their part. 4. Ld. counsel informed that de .....

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..... er. He pointed out that they are in a position to correlate the receipt and consumption of the tubes and tyres to the clearances of the rims on which they have paid the duty after including the value of tubes and tyres. 5. We have gone through the rival submissions. We find that the respondent had submitted the details of receipt and utilisation of the tubes and tyres and the same has been record .....

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..... concerned, it is seen that they had not contested the same before Commissioner (Appeals). The Commissioner (Appeals) has recorded this specifically in para (h) on page 5 of the impugned order. Having given up contest on this issue at Commissioner (Appeals)s level it is not open to KWL to reopen the matter in Tribunal. 8. Appeal of revenue is allowed by way of remand. The appeal of KWL is dismis .....

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