TaxTMI 
TaxTMI 
1999 (10) TMI 423
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....red by the appellant for the purpose of finding out assessable value to compute duty liability. By final order No. 131/94-A, dated 12-5-1994 adjudicating authority imposed duty of Rs. 21,360.98 and penalty of Rs. 13 lakhs on M/s. Usha Electronics and a penalty of Rs. 2 Lakhs on Mr. Deepak Dhar Gupta, its proprietor. That order was challenged before this Tribunal in Appeal No. E/553/94-A. This Tribunal allowed that appeal and remitted the entire matter for de novo disposal. While ordering consideration of the entire issue, this Tribunal found fault with the procedure adopted by the Commissioner in passing one consolidated order covering all the 12 show cause notices issued to the party. Persuant to the order of remand, Commissioner passed fi....
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....f the goods manufactured, on the ground that it also form part of the cost of production of the goods. A sum of Rs. 3,20,590/- claimed by the appellant from purchasers towards technical charges was added to the price of the manufactured goods as per show cause notice dated 4-9-1989 and 22-4-1991. The price of software and programming charges amounting to Rs. 8,25,279.25 was also sought to be added the value of the EPAX & EPABX Systems manufactured by the appellant. Likewise a sum of Rs. 3,64,756/- claimed by the appellants from Customers towards maintenance charges of the equipments subsequent to sale, was also added to the value. Price of bought out goods like printer CBP Battery & Telephone equipment amounting to Rs. 20,47,748.50 was also....
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....T 2. 5. We heard arguments advanced by ld. Counsel representing the appellant and the ld. Departmental Representative. We went through the records. Nowhere in any of the show cause notices had the Department a case that in the Invoices of the appellant showed a lessor value to the goods manufactured namely EPAX and EPABX and inflated the other charges so as to avoid payment of excise duty. Even though, the adjudicating authority vaguely observed that the party has inflated the other charges to reduce the duty liability, no clear finding has been arrived at by him as to what extend the value of goods manufactured were reduced and the other charges were inflated. The cost of wires, telephone equipments and batteries etc. which was bough....