2015 (9) TMI 1264

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....al Member, JJ. For the Petitioner : Sri N.K. Chowdhury, Advocate For the Respondent : Sri S. Sharma, Commissioner (A.R.) ORDER Per DR. D.M. MISRA Heard both sides. 2. These applications are filed seeking waiver of pre-deposit of duty and penalty imposed under Section 11AC of CEA,1944 shown as below: Excise Appeal No. Duty Penalty 392/2009 Rs.7,23,098/- Rs.7,23,0....

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....g Authority while confirming the demand. Further, he has submitted that after conclusion of hearing, the adjudicating authority has directed verification/scrutiny of the evidences of sale by respective Jurisdictional Assistant Commissioner/Deputy Commissioner; but the reports submitted to him by the officers were handed over to the Applicants only after passing of the impugned Order, even though i....

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....ating authority and he has no objection in remanding the case. 5. After hearing both sides for some time, we find that the appeals itself could be disposed off at this stage. Accordingly, with the consent of both sides, we take up the appeals for disposal. 6. We find that the central issue in the present Appeals relates to determination of assessable value of manufactured goods cleared to th....

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....out necessary verification, the adjudicating authority dropped the demand wherever the Appellant could produce the evidence of sale to independent buyers but confirmed the demand wherever the appellant could not substantiate the availability of sale price to independent buyers by producing relevant sales invoices. It is the claim of the appellant now before this Tribunal is that all the sales invo....