1998 (5) TMI 87

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....Saroop, JDR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. -  This is an appeal filed against Order-in-Original C.No. V/40/15/2/86-CX, dated 30-5-1987 of Collector of Central Excise, confirming a duty demand of Rs. 5,78,299/- and imposing penalty of Rs. 50,000/- and Redemption Fine of Rs. 2,500/-. 2. Briefly the ld. Collector has held in the impugned order that the....

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....-86. They claim that according to buyers' requirements their single invoices included even bought-out items directly delivered to these buyers, hence the total of the invoice values do not reflect the value of clearances of goods manufactured by them. They also claim that demands are partly time barred as the extended period cannot be invoked and that cast iron frames (plain or with wood/aluminium....

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....e; (iv) that dept. has wrongly presumed articles purely of Cast Iron to be steel furniture; and (v) that they already stand acquitted in criminal prosecution launched by the department. 5. Expanding on his arguments, ld Advocate stressed that value of bought out articles for Trading needs to be excluded. Similarly, value of clearances and duty exemption to their SSI unit sh....

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....s used therein. This involves a question of both facts and law. As per the settled case laws, appellants may raise new questions of facts and law at the first appellate stage, when it fundamentally affects correct levy of duty. It is not possible for this Bench to cause enquiries to establish facts. Normally, this is left to the Executive/Original authorities. As far as law is concerned, we are of....