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TMI Blog2017 (7) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, sizing etc., should not be included - there is no merit in the grounds raised by the department. The impugned order calls for no interference - appeal dismissed - decided against Revenue. - E/742 to 744/2006 - 40962-40964/2017 - Dated:- 14-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g previous three months together with conversion cost upto the stage of spinning and cone-winding adding finance charges at 3.5% with a margin of 32% for the purpose of discharging the duty on the cotton yarn captively consumed. On verification of the cost audit report certain discrepancies with regard to the costing method was found and show cause notices were issued demanding differential duty f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Tribunal, the Commissioner (Appeals) vide order impugned herein has set aside the demand of differential duty, interest and penalties imposed. 2. Against this order, the department is now in appeal contending that though the Commissioner (Appeals) held that the yarn duty should be paid at the spindle stage, he has not gone into the aspect of valuation of captively consumed yarn. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . At the outset, it has to be stated that the matter was kept in the call book when the order-in-original was passed on 17.03.98 as similar matter was pending before the Tribunal. Thereafter, the Commissioner (Appeals) vide the order impugned herein has applied the judgment passed by the Tribunal to dispose of the matter. The relevant portion of the decision of the Tribunal quoted by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bonus, gratuity, interest etc., would be relevant for inclusion in the cost of the captively consumed yarn. In these circumstances, the order-in-original has no merits. There is no justification for imposing penalty and interest. Hence, we allow the appeal with consequential relief, if any. 5. It is submitted that department has accepted the Tribunal order and has attained finality as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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