2014 (3) TMI 910

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Gajendra Jain, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) set aside the adjudication order for demanding additional duty along with interest and levying penalty on the respondent. 2. The brief facts of the case are that the respondents were engaged in the manufacture of processed woven fabrics of Cotton, man-made ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eir fabrics. The said show-cause notice was adjudicated. In adjudication, the adjudicating authority dropped the demand for octroi duty but confirmed the differential duty on account of transportation, loading/unloading, manufacturing expenses and traders profit 0.19 per metre along with interest and equivalent amount of penalty. The said adjudication order was challenged for addition in the asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ufacturing expenses are to be taken into account for consideration of the assessable value, then also they have already discharged duty liability by adding Rs. 0.75 per metre in their assessable value. He further submitted that the activity taken by the respondent is scoring of the fabrics, which is exempt from duty, therefore the demands are not sustainable. He further submitted that the show-cau....