2012 (8) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner (A.R.) for the Department   Per Shri S. K. Gaule :   Heard both sides. The appellant filed this appeal against the Order-in-Appeal No. 36/Kol.II/2006 dated 26.5.2006 passed by the ld. Commissioner (Appeals).   2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Concrete Mixer Machine (CMM). It was alleged against th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....remanded the case to the lower authority. Hence the appeal.   3. The contention of the appellant is that once the case was remanded to the lower authority, the ld. Commissioner (Appeals) should not have held the sale of 112-CMM as removed clandestinely. The contention is that the allegation of clandestine removal has been made on the purported condition that the machine/motor is an integra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Further to it, it was also alleged that 41 nos of 10/7 CMM fitted with engines/motors under Central Excise invoices, without taking into account the value of motors/engines amounting to Rs.5,46,796.50 and thereby paying less Central Excise duty amounting to Rs.23,073/-, in contravention with the provisions of Central Excise Rules. The ld. Commissioner (Appeals) in his order found as under : &nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of duty on 41 CMMs shall also be redetermined in the light of this findings on the question of inclusion of value of motor/engine in the value of CMM.   We find that neither side has challenged the remand order passed by the ld. Commissioner (Appeals). We find that the power of remand by the ld. Commissioner has been taken away by amendment of Section 35A of Central Excise Act, 1944 and th....