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TMI Blog2017 (9) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellant. Apparently two SCNs have been issued for same period raising the same allegations. Except for difference in quantification of demand, both the SCNs are on the same set of facts, allegations. The second SCN is not based on any mew material. The department has opted to withdraw the first SCN, in which the duty demand is less. Thus in our view, the demand is not sustainable and requires to be set aside. Appeal allowed - decided in favor of appellant. - E/400/2008 - Final Order No. 41928/2017 - Dated:- 28-8-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri C. Saravanan, Advocate for the appellants Shri K.P. Muralidharan, AC (AR) for the respondent ORDER Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he guise of stamping charges along with interest and imposition of penalty under Section 11 AC of the Act. On adjudication, the adjudicating authority confirmed a demand of duty of ₹ 1,44,810/- along with interest and imposed equal penalty under Section 11 AC of the Act. On appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority. Hence this appeal. 3. The Ld. Counsel, Shri C. Saravanan, appearing on behalf of the appellant submitted that the department issued a SCN dt. 07.12.2006 and even before giving the reply it was withdrawn and a new SCN dt. 21.12.2006 was issued demanding ₹ 1,44,810/-. That therefore the second SCN is barred by res-judicata. In support of this contention the Ld. Counsel relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue means the price actually paid or payable for the goods, when sold and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assesse, by reason of, or in connection with the sale, whether payable at the time of sale or at any other time, including but not limited to, any amount charged for, or to make provisions for advertising or publicity, marketing or selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes if any, actually paid or actually payable on such goods . 6.3 Rule 21 and 22 of SWM (Enforcement) Act, 1985 shows that it is the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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