9911796707
TMI Blog2023 (6) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... given a specific direction to extend the cum-duty benefit to the appellant, the Adjudicating Authority ought to have calculated the demand after granting the benefit. If the Department has not filed any appeal against the order passed by the Tribunal dated 06.11.2001 directing to extend the cum-tax benefit, the Commissioner cannot deny the benefit stating that the appellant is not entitled to modi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounts, by the Department, it was found that the appellant had not brought on account sales made to certain consumers, including some state transport corporations. Investigations were initiated and a Show Cause Notice dated 04.09.1986 was issued proposing to demand duty and for imposing penalties. After due process law, the Original Authority vide Order-in-Original No. 19/87 dated 29.04.1987 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the de novo proceedings. He pointed out that in paragraph 10 of the impugned order, the Commissioner has held that the appellant, having cleared the goods by way of parallel set of invoices, without payment of duty, is not entitled to the benefit of the cum-duty value. 3.2 He prayed that the request for the same be considered, and the demand requantified. 4. Smt. Anandalakshmi Ganeshram, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the opinion that when the Tribunal had given a specific direction to extend the cum-duty benefit to the appellant, the Adjudicating Authority ought to have calculated the demand after granting the benefit. If the Department has not filed any appeal against the order passed by the Tribunal dated 06.11.2001 directing to extend the cum-tax benefit, the Commissioner cannot deny the benefit sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
