9911796707
TMI Blog2017 (5) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... ty extending benefit of cum duty price which was ordered by this tribunal by applying the correct rate of duty therefore no discretion was left to the adjudicating authority to decide the issue a fresh on the merit - appellant is entitle for the cum duty benefit and also rate of duty applicable is @ 50% during the period for July to February, 2000 and 40% for the period for March, 2001 to Jun, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2005 that amount of Dharmada/Charity is includible in the assessable value. However, vide same order matter was remanded with clear direction to the Commissioner for re-computation of the duty by extending benefit of cum duty price and by applying correct rate of duty. In the impugned order, Ld. Commissioner has again confirmed the demand without extending cum duty benefit and without considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore there is absolutely no dispute about the rate of duty therefore Commissioner in the impugned order has wrongly collected the duty on the higher rate which is prima facie wrong. He further submits that the Order dated 19-4-2006 passed by the other jurisdictional adjudicating authority was accepted by the Revenue and no further challenge to the said order. He also submits that penalty of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per earlier Tribunal order dated 6-1-2005 there was nothing more to decide by the adjudicating authority except re-quantification of the duty extending benefit of cum duty price which was ordered by this tribunal by applying the correct rate of duty therefore no discretion was left to the adjudicating authority to decide the issue a fresh on the merit. In the denovo adjudication order the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has been accepted by the Revenue. We therefore hold that appellant is entitle for the cum duty benefit and also rate of duty applicable is @ 50% during the period for July to February, 2000 and 40% for the period for March, 2001 to Jun, 2001. Accordingly, adjudicating authority is directed to re-quantify the duty as held above. Appeal is allowed by way of remand to the adjudicating authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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