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TMI Blog2018 (1) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellants. Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran These two appeals are against order dated 06/03/2017 of Commissioner of Central Excise (Appeals - I), New Delhi. The main appellant is engaged in the manufacture of door handles, steel hinges, brass hinges, lock cylinders, door stoppers, kitchen accessories, bathroom accesso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty equal to duty on the main appellant and a further penalty of Rs. 10,000/- on the second appellant who is a Director in the man appellant company. On appeal, the said original order was affirmed except for reduction of fine from Rs. 1,00,000/- to Rs. 50,000/-. 2. The learned Counsel appearing for the appellants submitted that the appellant agreed to pay duty on the scrap cleared by them and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uarterly basis. This aspect has not been examined. Further, the scrap has been sold on a monthly basis and the duty calculation with interest has to be accordingly arrived at. 3. We have heard both the sides and perused the appeal record. We note that the appellants in their present appeals are mainly contesting the quantification of tax liability and imposition of fine and penalty on them. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant have not been examined by the lower authorities, we find it fit and proper to set aside the impugned order and remand the matter to the Original Authority for a fresh decision on all the issues. Liberty is given to the appellant to raise all the issues and submit additional evidence, if available with them. The appeals are allowed by way of remand. (Order pronounced in open court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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