9911796707
TMI Blog2018 (2) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... inst setting aside of demand of Rs. 8,62,863/- 2. The brief facts of the case are that M/s (KIWP) are engaged in the manufacture of goods falling under chapter 72 & 84 of the schedule to the Central Excise Tariff Act, 1985. They had cleared various goods by treating them as Sugar Mill Machinary and paying duty @10% Adv. They were issued four show cause notices alleging that they have cleared parts of different machineries and not the complete machinery hence liable to pay duty @ 15% Adv. as the same is not complete Sugar Mill Machinery. The demands were confirmed by the adjudicating authority vide order dt. 28.01.97. M/s KIWP filed appeal before the Commissioner (Appeals) contending that they do not desire to contest the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable as the clearance is of value of Rs. 13,40,000/- out of the sugar plant value of Rs. 8,95,75,000/- which is below 1.5% of the total value hence the goods cleared by the Appellant does not fall under the category of complete machine. In case of goods cleared to M/s Tatyasaheb Kore Warna SSK Ltd. the Commissioner (Appeals) has erred in holding that as the complete system is designed and fabricated according to the specifications and requirements in terms of order placed by the Customer and is not a standard item for sale in market, therefore the entire system has to be considered as an individual item. The customer has entrusted the work of replacement of complete cane un-loader with gear box and motor of existing cane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereon. Since the relevant records has to be scrutinized, therefore in such circumstances we think it appropriate to remand the case back to the adjudicating authority who shall carry out the detail scrutiny of the relevant records and documents and shall decide the classification of the goods and applicable duty on the goods involved. The Appellant are at liberty to produce the relevant material as they think fit before the adjudicating authority as and when called upon to do so. Needless to say that the Appellant shall be granted an opportunity of being heard. The case is remanded back to adjudicating authority to examine the case afresh and pass appropriate orders. 6. The appeals are disposed off as above. Cross-objection also stand disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
