2001 (7) TMI 403

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....hem for the period 1993-94 to 1997-98, under Rule 9(2) of the Central Excise Rules, 1944 read with proviso to Section 11A(1) of the Act. It also proposed confiscation of furniture found in excess of stocks in the factory and show rooms and proposed the confiscation of plant and machinery under Rule 173Q(2), interest on the duty to be determined under Section 11AB and penalty under Section 11AC and under Rule 9(2), 52(A), 173Q, 209A, 209, 210 and 226 were proposed. The learned Commissioner after considering records of the case, passed the impugned Order confirming as follows : - "(i)     Demand for duty is confirmed for Rs. 2,21,017 (Rupees two lakh twenty one thousand and seventeen only). (ii)   &nbs....

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....termined under the said SSI Notifications for which the eligibility has been accorded by the Revenue. Price is required to be treated as inclusive of duty and the duty demands, if any, are also therefore to be worked out. This Order which has not considered, the working out of the 'value' for the exemption limit and the duties, if any, as per the provisions of law, is required to be set aside and remanded back for re-determination by the original authority. (b)     We find that the appellant has also taken the plea of the goods being handicrafts and therefore being eligible for the benefits of Notification No. 76/86. The Commissioner in his Order has found, as regards, the submission of handicrafts as follows : - "....