TaxTMI 
TaxTMI 
2011 (8) TMI 640
X X X X Extracts X X X X
X X X X Extracts X X X X
....iled by the appellants against the Order-in-Appeal passed by the Commissioner of Central Excise, Mumbai.II. 2. The brief facts of the case are that the appellants were issued two show-cause notices dated 4.2.1998 and 12.5.1998 for Rs. 1,65,024/- and Rs. 41,672/- respectively for the period July,1997 to January, 1998 and January,- 98 to May,-98. In the show-cause notices it was allege....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ferred an appeal before the Commissioner (Appeals) who vide Order-in-Appeal No.RJB/787/M.II/99 dated 5.11.99 remanded the matter back for de novo adjudication. Meanwhile, the assessee was issued two more show-cause notices dated 9.11.98 for Rs. 39,662/- for the period May, 1998 to June, 1998 and show-cause notice dated 3.2.99 for Rs. 41,448/- for the period July, 1998 to September, 1998. All....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the department has inflated the assessable value by adding 2.75% of the value on account of octroi and transportation charges, by adding 1% of the value of raw material as manufacturing expenses and adding 5% of the raw material as wastage. This addition of almost 8.75 % of the value of raw material in the assessable value is arbitrary and illegal. 4. Ld.SDR appearing on behalf of the R....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y. Revenue's contention is that they have issued the demand only in those cases where assessee has failed to show the charges separately. 6. After hearing both sides, we find that this a fit case for remanding the matter back to the original authority for deciding whether in each case of four show-cause notices these charges are separately shown or not as claimed by the appellants. We, the....