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TMI Blog2017 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... n of provisional assessments, which would require remand of the matter to the original authority in both the cases - appeal allowed by way of remand. - Appeal No.E/559/2008, Appeal No.E/530/2009 - Final Order No. 42452-42453 / 2017 - Dated:- 30-10-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Subash Chandran, Advocate For the Appellant Shri K.P. Muralidharan, Advocate For the Respondent ORDER Per Bench Both the appeals involving same dispute concerning finalization of provisional assessment, hence they are taken up together for common disposal. Appeal E/559/2008 2. M/s.Roots Industries, the appellants herein, are manufacturers of Electric Horn compon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) who vide impugned order dt. 05.06.2009 set aside the demand of Central Excise duty of ₹ 7,18,064/- and education cess of ₹ 14361/- as legally incorrect being a fresh demand, however upheld the remaining part of the order of original authority. Hence Appeal E/530/2009. 5. Today, when the matter came up for hearing, on behalf of appellant, Ld. Advocate Shri Subash Chandran made oral and written submissions which can be broadly summarized as under : (i) Since 1997-98 appellant is opting for provisional assessment and final assessment orders were being passed. Till 2004-05, while making the final assessment orders, duty liability has been worked out on annual basis based on CAS-4 statements submitted by them and accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making demand on final assessment, total duty paid during the said financial year is to be taken into account and after adjusting the same, the differential duty payable is to be demanded. However, adjudicating authority while demanding differential duty, has ignored the duty paid during June 2006 to March 2007; (ii) Assessment order shows some values as cost of raw material for each month. It is not known how the cost of raw material was arrived at. Basis of working the raw material cost is not disclosed. (iii) Based on the assumed cost of raw material the entire working has been done, which is also not as per the formula shown in the assessment order. (iv) In fact, there is no short payment as claimed by the department, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that they have paid duty in excess in certain cases which should be set off against the differential demand for the remaining items, to arrive at the net differential duty liability. These aspects can be addressed only by having a relook on the finalization of provisional assessments, which would require remand of the matter to the original authority in both the cases. So ordered. In such de novo consideration, original authority will take into consideration various contentions of the appellants elucidated in paras 5 and 6 above. Needless to say, appellants should be given sufficient opportunity to present their case and be allowed to submit any additional evidence in their support. Considering that the matter pertains to clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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