1998 (6) TMI 533

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....cise Delhi. In addition the Commissioner had directed the applicant to furnish necessary material to the jurisdictional Assistant Commissioner to determine the actual rental charges involved on the basis of which the amount of demand in that regard was ordered to be worked out by the Assistant Commissioner. Appellant was ordered to pay the amount so demanded. 2. Sh. D.N. Mehta, learned counsel for the appellant submits that the impugned order goes beyond the scope of the show cause notices issued. Initially the notices were issued by the Superintendent out of which one was withdrawn and superseded by a notice issued by the Commissioner. The show cause notice was withdrawn as it referred to suppression of facts and invoked the longer....

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....y of the rental charges on crates and had directed the Asstt. Commissioner to get the details of such charges from the applicant and revise the duty amount suitably. In such a case the Asstt. Commissioner would normally take into account the factual details reported by the applicant and hence there would not be any denial of the requirements of the natural justice. On the other question relating to the demand relating to the expenses incurred within the factory Sh. Ali contended that this amount is includible in the assessable value and it would be so notwithstanding the question whether the applicant had refunded any part thereof to the concerned customers. 4. The arguments of both sides have been considered by us. The amount of du....

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....robably been to avoid and hence he directed the Asstt. Commissioner to complete formalities. We do not approve this approach adopted by the adjudicating authority. Effectively the adjudication has become a piecemeal job because the Commissioner has completed one part of the order while another part is to be completed by the Asstt. Commissioner. If the Asstt. Commissioner completes the calculations and communicates the amount to be deposited in view of the directions contained in the Commissioner's orders that they should pay the amount demanded by the Asstt. Commissioner, he would be triggering another round of appeals and the question may arise as to the appropriate forum where such proceedings have to be taken. It was stated by Sh. Ali th....