2015 (10) TMI 2522

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....). Shri S. J. Vyas, Advocate for the appellant Shri Ajay Kumar, Jt. Commissioner (AR) for the respondent ORDER: The dispute in this appeal relates to the duty liability on inputs cleared as such from the factory of manufacture by M/s Britannia Industries Ltd and had travelled on an earlier occasion to this Tribunal. The appellant, who is engaged in manufacture of biscuits, had procured....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th rule 8 read with rule 11 of the Central Excise Rules, 2000 leading to short-payment of ` 36,73,210/-. 2. The initial order of Commissioner of Central Excise, Mumbai-I confirmed the demand whereupon this Tribunal, in disposing off the appeal of the assessee in Final Order no. A/2210/WZB/05/C-III/EB dated 12th December 2005, remanded the matter back for reconsideration in the light of the deci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r had not paid heed to the direction of the Tribunal in remanding the matter back to the original authority. Learned Counsel for appellant places reliance on the decision of the Tribunal in re Eicher Tractors [2005 (189) ELT 131 (Tri-LB) as well as that of the Tribunal in Panasonic AVC Networks India Co. Ltd. v. Commissioner of Central Excise, Meerut [2014 (301) ELT 625 (Tri-Del)] which followed d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s whether the impugned order has examined that dispute in the present matter in the light of the direction issued by this Tribunal.  The Larger Bench was seized of the earlier decision of the Tribunal in re Eicher Tractors [2004 (175) ELT 277 (Tri-Del)] holding that fresh valuation at the time of removal would not be in conformity with the statute as the goods have already borne the burden of....