2013 (11) TMI 1613

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.... V.P. Batra, Authorized Representative (DR), for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides we find that the appellant is engaged in the manufacture of Shoddy woollen yarn and synthetic shoddy yarn of Chapter sub-heading 5106.11 and 5509.90 of the Schedule to Central Excise Tariff Act, 1985. 2. The proceedings were initiated against the a....

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.... by the original Adjudicating Authority who by adopting assessable value as 115% cost of the goods confirmed the duty of ₹ 5,04,359/- and also imposed penalty of identical amount. 3. On appeal against the above order, Commissioner (Appeals), called for a verification report from the Superintendent and observed that if the invoice value in different varieties of the yarn is taken into c....