2000 (2) TMI 648

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.... Respondent. [Order per : V.K. Ashtana, Member (T)]. - To get this appeal heard, appellants are required to pre-deposit an amount of Rs. 64,68,372.00 as duty and a total duty of Rs. 64,29,580/- penalty. Appeal impugnes the order-in-Original No. 12/99, dt. 15-12-99 passed by Commissioner of Central Excise and covers 11 show cause notices for the period from April '93 to June '97. 2. The ba....

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.... the Tribunal had also considered the deductions from the assessable value of the 7 items as below :- (i) Secondary Packing (ii) Turnover tax (iii) Average Freight (iv) Insurance (v) Octroi (vi) Handling charges (vii) Cost of bought out items supplied with the bottles. He submits that the Tribunal had remanded the issue on these deductions claimed with certain directions in the said final ....

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....ing till that appeal is decided by this Tribunal. However, he submits that this request was not considered by the ld. Commissioner. Hence, this multiplicity of proceedings. 6. We have carefully considered the rival submissions and records of the case and we find that the issues revolve in this appeal are exactly identical to those considered by the Tribunal vide Final Order No. 60-71/2000, d....