2011 (8) TMI 640

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.... Per : Sahab Singh This is an appeal filed 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,-....

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....98. Aggrieved by the said order, the assessee preferred 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 th....

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.... octroi and transport charges.He further stated that 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 illeg....

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....e. octroi, and transport charges are shown separately. 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 separate....