2016 (1) TMI 152

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....K. Thakur, Member (T) For the Appellant : Sri B N Chattopadhyay, Consultant For the Respondent : Sri S Sharma, Commissioner (AR) ORDER Per H. K. Thakur These appeals and stay applications have been filed by the appellant against Order-in-Original No. 28/COMM/CE/SLG/12-13 dated 21/2/13 passed by Commissioner of Customs, Central Excise & Service Tax, Silliguri. Under this Order-in-Ori....

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....ms are bought and supplied to the clients. That in addition the benefit of excise duty/freight payable/paid has not been excluded while calculating the value of clearances. That if the value of bought out items is taken out and the element of excise duty/freight is taken out then value of clearances of finished goods in all the financial years will be less than Rs. 4.00 crores. It was strongly arg....

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.... appellant. It was also his case that goods exempted under Notification No. 6/2006-CE dated 1/3/2006 are subject to some conditions which have not been explained to have been fulfilled before the Adjudicating authority. Learned A.R. thus strongly defended the order passed by the Adjudicating authority. 4. Heard both sides and perused the case records. The issue involved in these appeals is whet....

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....on record by the appellant that no certificate from a C.A. was produced by the appellant before the Adjudicating authority to substantiate the contention as to how much was the component with respect to value of bought out items, freight incurred etc. No such calculations or Chartered Accountant's certificate was even produced by the appellant before us. In the absence of any such quantificati....