2015 (3) TMI 333

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....appeals are arising out of a common order therefore both are taken up together for disposal. 2. After hearing both sides and on perusal of the records, we find that the Respondents were engaged in the manufacture of 'Glass Bottles' classifiable under Chapter Sub-heading 7007.90 of the schedule to the Central Excise Tariff Act, 1985. The Respondents had cleared the glass bottles both printed and u....

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....carrying cost, which would be includible in the assessable value. The adjudicating authority confirmed the demand of duty of Rs. 23,67,025/- along with interest and penalty, for the period January95 to November, 1997. The Commissioner (Appeals), modified the adjudication order in so far as the demand was reduced to Rs. 5,17,382.24 along with interest and penalty was set aside. Revenue filed appea....

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....r, we find that the Commissioner (Appeals) reproduced the Chartered Accountant's Certificate dated 14.09.2004 and the worksheet details of duty liability.  It was prepared on rectification of audited balance sheet. Revenue had not refuted the Chartered Accountant's Certificate and worksheet with any material in the grounds of appeal. The Ld. AR submitted that the original authority proceeded ....