9911796707
TMI Blog2017 (5) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... CDs, which were got manufactured from different duplicators such as appellant/M/s. Tarana Music Tapes Pvt Ltd and other namely M/s. Amsons, M/s. World Music etc. In the investigation it was found that prior to 28-2-1997 the audio cassettes and CDs were manufactured by various duplicators and job worker on job work basis as all the raw material required for manufacture of audio cassettes were supplied by M/s. ABCL to job worker and accordingly job worker including the appellant dispatched the fully finished cassettes to the godown of M/s. ABCL at Kurla; that after 28-2-1997, the DAT and the inlay cards were supplied by them to their job workers and all the other raw materials were procured by the job workers and after recording the audio cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed audio cassettes 42400 numbers total valued at Rs. 2,79,416/- In the show cause notice penalty under Section 11AC, interest @ 20% under Section 11AB, confiscation of 42400 audio cassettes and penalty under Rule 9(2) also proposed. Thereafter, another show cause notice dated 2-1-1998 was issued demanding Central Excise duty amounting to Rs. 11,57,120/- to the appellant in respect of clearances of pre-recorded audio cassettes effected during the period from Jun, 1997 to November, 1997 on the same allegation that they have not included value of DAT, enlay cards, copy rights in the assessable value of the recorded audio cassettes/CDs. Consequently penalty, interest were also proposed. Both the show cause notices were adjudicated by common Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Rules,1944 read with Section 38A and Section 11A of the Central Excise Act,1944 against M/s Tarana Music Tapes Pvt Ltd. 2) I order for recovery of interest at appropriate rat under Section 11AB of the Central Excise Act 1944 on the above amount of duly confirmed. 3) I impose a penalty of Rs. 7,61,291/- (Rupees seven lakhs sixty one thousand two hundred ninety one only) on M/s Tarana Music Tapes Pvt. Ltd. under Section 11 AC of the Central Excise Act,1944. 4) I also impose the penalty of Rs. 2,00,0001- (Rupees two lakhs only) under Rule 173Q of the Central Excise Rules,1944 read with Section 38A of the Central Excise Act,1944 on M/s Tarana Music Tapes Pvt. Ltd. 5) I order for confiscation of 42,400 nos. of audio casset ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 4. We have carefully considered the submissions made by both sides and perused the records. 5. We find that earlier proceedings either by this Tribunal or the adjudication order are based on the Tribunal earlier orders in case of Koch Rajesh C.D. India Pvt Ltd (supra) which was set aside by the Hon'ble Supreme Court reported as [2015 (319) E.L.T. 364 (S.C.)] which has not been considered by the adjudicating authority therefore the matter needs to be remanded to the adjudicating authority to pass a fresh order and quantify the demand in accordance with the principle laid down by the Hon'ble Supreme Court in the aforesaid judgment. We therefore set aside the impugned order and remand the matter to the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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