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TMI Blog2017 (7) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... t examined the issue of excisability - the adjudicating authority firstly is required to decide the issue of excisability of the product in question, therefore, the impugned order deserves no merits, accordingly, the same is set aside and the matter is remanded back to the adjudicating authority with the direction to first decide the issue of excisability of the product in question and thereafter, come to the issue of clandestine removal/undervaluation - appeal allowed by way of remand. - E/1691-1697/2008, E/1700/2008 & E/2054/2008 - A/61246-61254/2017-EX[DB] - Dated:- 4-7-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. B.L. Narasimhan Kumar, Shri. Amrinder Singh, Shri. Rishabh Kapoor, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing the same on payment of duty, therefore, the case was booked against the appellant of clandestine removal of goods on the basis of inspection conducted in their factory premises based on certain incriminating documents recovered during inspection and it was also alleged that the assessable value has been undervaluation by the appellants. During the course of inspection, the physical stock taking was done and certain shortages were found, therefore, on these short found inputs, the cenvat credit sought to be denied by issuance of the show cause notice. The matter was adjudicated. The charges alleged in the show cause notice were confirmed. Consequently, the demand of duty was confirmed of the main appellant and penalties were imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervaluation. 6. Heard both sides and considered the submissions. 7. As both sides agreed that the adjudicating authority firstly is required to decide the issue of excisability of the product in question, therefore, the impugned order deserves no merits, accordingly, the same is set aside and the matter is remanded back to the adjudicating authority with the direction to first decide the issue of excisability of the product in question and thereafter, come to the issue of clandestine removal/undervaluation. 8. As we are remanding matter back to the adjudicating authority, therefore, on the shortage of inputs, the adjudicating authority shall considered the decision of this Tribunal in the case of Honda Motorcycles Scooters India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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