TaxTMI 
TaxTMI 
2009 (10) TMI 443
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....y were heard together and are being disposed of by this common order. 3. The appellants challenge orders dated 20-9-2004 passed by the Commissioner (Appeals) in four appeals filed by the respondents against the four orders passed by the Additional Commissioner on 5-4-2004. By the impugned order, the Commissioner (Appeals) has allowed the appeals filed by the respondents and has set aside the orders passed by the Additional Commissioner. In terms of the order passed by the adjudicating authority on 5-4-2004, the respondents were required to pay total duty to the tune of Rs. 2246.60 on account of freight and handling charges recovered from their buyers and the same was demanded in exercise of powers under Section 9(2) of the Central Excise....
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....ggregate value of clearance under Notification No. 175/86-C.E., dated 1-3-86 and the same was revealed on scrutiny of invoices raised for the period November, 1987. The respondents had shown the value of clearance as Rs. 5,25,875.80 whereas upon inclusion of the freight and handling charges of Rs. 11,934/-, according to the appellants, value would have been Rs. 5,37,809.80 and, therefore, the duty involved on differential value would have been Rs. 596.70. Similar is the case in relation to the other three appeals. It is also the case of the appellants that the money credited under Rule 57 was sought to be availed of in contravention of the law inasmuch as there was no sufficient balance at the end of the November, 1987, yet the respondents ....
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....alue of goods related to the expenditure incurred in loading and unloading outside the factory gate and, therefore, the plea in that regard was not sustainable. As regards the second issue relating to excess utilization of money credit, it has been observed that the respondents did not submit any specific reason and therefore the credit utilized in excess was in contravention of the condition No. (iv) attached to Notification No. 192/87-C.E., dated 12-8-1987. It is a clear finding arrived at that in the month of November, 1987 the party utilized the credit upto the extent of Rs. 26293.79 against the nil balance of credit available for utilization which became short for payment of duty and thus overdrawal amount. 9. It was sought to be ar....
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....de the matter afresh on the basis of the facts established from the records. In other words, the Tribunal had made it very clear to the authorities below that the matter in hand was required to be decided on the basis of the factual matrix placed on record and while doing so the authorities could certainly refer to the decision by the Commissioner (Appeals) in Appeal No. 70/93 dated 29-1-93. In other words, it was abundantly made clear to the authorities below that the decision in Appeal No. 70/93 dated 29-1-93 cannot be a substitute for disposal the matter in hand, though the said decision could be taken note of while deciding the dispute. Mere reading of the order passed by the Commissioner (Appeals) discloses that inspite of complying wi....