TaxTMI 
TaxTMI 
2006 (3) TMI 24
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....the present appeal. 2. As per facts on records, the respondents M/s. H & R Johnson (India) are engaged in the manufacture of Ceramic Glazed Tiles and paving falling under Chapter Heading No. 6906.10 of Central Excise Tariff Act, 1985. Two types of price lists were filed by the said assessee, one in Part-I (for the clearance of goods at factory gate price) and other in Part-IV (for clearance of t....
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....dered as different class of buyers. The factory gate prices would apply provided it is a genuine period. (ii) The demand be work out on the basis of price available at the factory gate, if the price is genuine, and not on the basis of higher price wherever available, subject to the provisions of Section 11A of Central Excise Act, 1944, from the date of issue of show cause notice by the proper off....
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.... in four show cause notice was Rs. 12,42,666.84/- against which amount confirmed to Rs. 8,08,395.74/-. But there is no basis of details of amount confirmed in the impugned order of there is nothing on record which indicate that the respondents have been informed the basis of arriving the amount of duty confirmed. In view of the above, it is a case of gross violation of principal to natural justic....
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....the matter was decided on merits by the first order dated 13-5-91 passed by the Commissioner (Appeals) and the matter was remanded only for calculation of duties in the light of the directions made by the Commissioner (Appeals), the present Order setting aside the impugned order on merits was not justified. We note that the Commissioner (Appeals) vide his first order dated 13-5-91 directed the ori....