2006 (8) TMI 349

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....t, for the Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent [Order per : P.G. Chacko, Member (J) (for the Bench)]. -  The Commissioner, in the impugned order demanded duty of Rs. 30,07,847/- from the assessee and imposed on them a penalty of Rs. 15.00 lakhs under Rule 173Q of the Central Excise Rules, 1944. The duty was demanded for the period 1992-93 to 1997-98 in adjudication....

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....ine) were manufactured by the assessee for 'Whirlpool' in terms of the purchase order placed on them by the latter and that the moulds supplied free of cost by 'Whirlpool' were used for this manufacture. The assessee did not include the amortized value of the moulds in the assessable value of the goods cleared to the buyer during the above period. Hence the demand of duty. It further appears from ....

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.... January, 1998. Further, when the show-cause notice came up for adjudication before the Commissioner, the party presented the said statements of 'Whirlpool' before the Commissioner. The main grievance raised by them before the Tribunal is that these records supplied by them were considered by the Commissioner but, in arriving at the final figure of duty payable by them, he fell into an error. Lear....

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.... to learned Commissioner for passing a fresh order in accordance with law, after giving the assessee a reasonable opportunity of being heard. Accordingly, we set aside the impugned order and allow the assessee's appeal by way of remand, directing learned Commissioner to pass a fresh order in terms of the particulars contained in 'Whirlpool's' statements (annexures to purchase orders) supplied by t....