2011 (1) TMI 1024

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....s alleged against the respondent that the respondent has not paid the duty as per the assessable value determined under Rule 6 (b) of the Central Excise (Valuation) Rules,1975, which resulted into undervaluation and consequently, short levy of duty.   3. A show-cause notice was issued. In reply to the show-cause notice, the respondent had submitted that they had rightly calculated the duty and they have not contravened the provisions of Section 4 (1) (b) of the Central Excise Act, 1944 read with Rule 6 (b) (ii) of the Central Excise (Valuation) Rules, 1975, inasmuch as these kits were inputs which could not be marketable commodity in the course of general  trade and these kits have been cleared to their another unit located....

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....it of the same. In view of these submissions,the impugned order is to be set aside and the adjudication order is to be restored. 6. Heard and considered the submissions made by the Ld. DR. 7. On careful examination of the submissions herein above, we find that while adjudicating, the adjudicating authority had not considered the submissions made by the respondent, which have been duly recorded in paragraph 11 of the adjudication order that these assembly kits have been sent back to the respondent as inputs by their sister unit located at Pune, which entirely changed the facts of the case and in the impugned order the Commissioner (Appeals) has correctly recorded the facts of the case saying that 'appellant company has transferred sub-as....