TaxTMI 
TaxTMI 
2011 (3) TMI 1217
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....ls, the same were heard together and are being disposed of by this common order. 3. Appeal No. E/3861/2003 arise from Order-in-Appeal No. PI/273/2001 dated 28/08/2003. By the impugned order, the order passed by the adjudicating authority was upheld. The Dy. Commissioner, Pune, passed order dated 03/03/2001, had confirmed the demand of duty to the tune of Rs. 1,46,400/- along with interest and had imposed penalty of Rs. 15,000/-. The said order was passed in relation to the period from October, 1999 to June, 2000 in respect of which show cause notice was issued on 29/09/2000 which was contested by the appellant by filing reply dated 06/11/2000. 4.Appeal No. E/2661/2001 arise from Order-in-Appeal No: PI/181/2001 dated 04/05/2001. By....
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....y show cause notice came to be issued to the appellants, which was contested by the appellants. 7. The adjudicating authority, however, rejecting the objections sought to be raised, confirmed the demand as stated above. The findings arrived at by the authorities below while confirming the duty liability are sought to be challenged on the ground that the appellants were justified in excluding the said cost from the assessable value of the LPG tankers as the landing gear, running gear, etc. were not components of such tanks and in fact they were the parts of trailers which were not manufactured by the appellants. 8. Perusal of the records and assessment thereof by the adjudicating authority, however, clearly discloses that the appellants....
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....Tariff Act read with relevant notification permitting adjustment of duty already paid on the inputs against the duty that would be payable on the final products. 10. As regards the second issue under consideration, the perusal of the impugned order clearly discloses that the Commissioner (Appeals) under order dated 13/03/2001 while disposing of the stay application filed by the appellant in the appeal before the Commissioner (Appeals) in relation to the order passed by the adjudicating authority on 17/11/2000, after considering as to whether the appellant have made out a prima facie case or not, had directed the appellant to deposit a sum of Rs. 9 lakhs within 15 days as against the demand confirmed to the tune of Rs. 8,06,400/- al....