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TMI Blog2018 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... cation after giving proper opportunity to the appellants to defend their case - appeal allowed by way of remand. - E/60804/2017-EX[SM] - A/60081/2018-SM[BR] - Dated:- 5-2-2018 - Mr. Devender Singh, Member (Technical) Present for the Appellant(s): Sh. Amr Pratap, Advocate Present for the Respondent(s): Sh. Vijay Gupta, A.R. ORDER Per: Devender Singh The appellant have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their remission claims has raised the question of the value of finished goods in both the claims and asked for documents in that regard, but while issuing show cause notice after rejecting remission claims, the department had demanded the duty on the basis of the same values of ₹ 53,53,873/- and ₹ 40,46,881/-. On the question of delay in submission of the claim, he submitted that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated letters to the appellant in this regard, as a result of which the Department was not able to verify the damage. He also relied on the following judgments in his support: i) Mahindra Mahindra Ltd Vs. CCE, Mumbai-V [2017 (348) ELT 729 (Tri. -Mum.] ii) Everest Organics Ltd. Vs. CCE, Hyderabad-I [2015 (330) ELT 531 (Tri. -Bang.] Ld. AR also reiterated the observations in the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... November 2013. 6.2 I also find that the department has adopted the same values of the goods in subsequent demand notices. Thus there is contradiction in accepting the values in demand notices, but questioning the value in the two remission claims. 7. I also find that the Ld. Commissioner has decided the matter without giving any opportunity to the appellant to defend themselves and thus th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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