9911796707
TMI Blog2018 (3) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... , AR - for the Respondent ORDER Per: V. Padmanabhan The present appeal has been filed against the Order-in-Appeal No.49(AKJ)CE/JPR-I/2012 dated 02.04.2012 passed by the Commissioner (Appals), Central Excise, Jaipur. 2. The appellant is engaged in the manufacture of asbestos pipes which are being supplied to Public Health Engineering Department of State Government of Rajasthan. As per the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has short paid duty, show cause notice was issued which resulted in both the authorities below confirming the duty demand alongwith interest and penalty. Being aggrieved, the present appeal has been filed by the appellant. 3. With this background, we heard Shri Kumar Vikram, ld. Advocate for the appellant and Sh. M. R. Sharma, ld. AR for the Revenue. 4. Ld. Counsel submitted that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied to the PHED of the State Government of Rajasthan as per the contract entered into by the appellant with the Government department. The contract specified that the appellant supply asbestos pipes alongwith jointing material. After perusal of record, we note that the joining material has been purchased by the appellant from outside and supplied alongwith pipes. Since this material is not manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that the split up of various elements of cost are not available on record. Hence, for purposes of re-quantification on the basis of above observation, we remand the matter to the adjudicating authority after setting aside the impugned order who shall redecide the issue denovo. The quantification of penalty also will be redecided after re-determining the value of the goods after hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
