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TMI Blog2018 (8) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... gard they obtained a certificate from the superintendent which is after the passing of the order. Therefore, the Commissioner had no occasion to deal with the said data. The matter should be reconsidered by the Ld. Commissioner by taking into account that certificate issued by the Range Superintendent - appeal allowed by way of remand. - Appeal No. E/237,257/2009-DB - A/11516-11517/2018 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority is not legal and proper. He submits that this Tribunal in the remand order held that there is no justification for imposition of penalties upon the manufacturer or the other appellants. Despite the clear direction the adjudicating authority once again imposed the penalty which is beyond the direction. 3. Sh. T.K. Sikdhar Ld. Assistant Commissioner (AR) appearing on behalf of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by treating the said clearances as exempted they have reversed an amount of 8% of the value of the goods at the time of clearance of the same in terms of the Provisions of Rule 57cc. As such he has submitted that the duty liability now being fastened upon them be off set and adjusted against the amounts paid under Rule 57cc. for the proposition he relies upon the Tribunal s decision in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of passing the de novo order the appellant could not submit the correct data as regard payment of 8%. In this regard they obtained a certificate from the superintendent which is after the passing of the order. Therefore, the Commissioner had no occasion to deal with the said data. In these circumstances, we are of the view that the matter should be reconsidered by the Ld. Commissioner by tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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