2015 (10) TMI 1341

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....t: Shri Nirav Shah, Advocate For Respondent: Shri Alok Srivastava, Dy.Commr. (Authorised Representative) Per: P.K. Das These appeals are arising out of a common order and therefore, both are taken up together for disposal. 2. The Appellants were engaged in the manufacture of Iron Casting, S.G. Iron & Steel Casting and Alloy Steel Castings, classifiable under sub-heading No.7325.10 of t....

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....nce of the learned Advocate is that the impugned order was passed beyond the scope of the Show Cause Notice. He submits that it has been alleged in the Show Cause Notice that they have cleared the goods clandestinely. But, both the authorities below observed that the value of pattern charge would be includable in the assessable value as amortization charges which is not charged in the show cause n....

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....d by the Appellant before the visiting officers. Therefore, the findings of the Adjudicating authority are on the basis of submissions of the Appellant. 5. We find that the Appellants have not paid the duty on the Amortisation cost. They have also not quantified the amount before the lower authorities and even before the Tribunal. The contention of the learned Advocate that the duty was not pro....