2014 (10) TMI 19

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....ditional Commissioner (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. AT/M-III/55/2004 dated 30/08/2004 passed by the Commissioner of Central Excise (Appeals), Mumbai - III. 2. Vide the impugned order, the lower appellate authority has set aside the order of the adjudicating authority dropping the proceedings initiated under 19 show cause notices and has confir....

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....he cost of printing, embossing, etc. and at the price which is equal to such goods cleared from the unit at Thane. The department's contention is that there is no evidence that the goods cleared to the Daman unit are semi-finished or partially processed and, therefore, the appellant should have discharged excise duty liability on the films/sheets cleared to the Daman unit at a price which is a....

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....de letter dated 26/09/2011, it was found that the unit at Daman had undertaken the process of printing, embossing, etc. and they had discharged excise duty liability by adding a value of Rs. 3/- per unit sold at Daman. In view of this report from the jurisdictional Assistant Commissioner at Daman, the adjudicating authority came to the conclusion that there is no undervaluation and the duty liabil....

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....r. Having failed to do so, Revenue cannot file another appeal before the lower appellate authority on the very same grounds urged in the show cause notices which had already been disposed of. The lower appellate authority also, without verifying the correct facts has come to the conclusion that there is no categorical reply from the respondents that they had cleared semi-finished goods to their Da....