2017 (5) TMI 1328

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...., Asstt. Commissioner(A.R.) for the Respondent ORDER Per: Ramesh Nair The appellant is engaged in the manufacture of excisable goods falling under Chapter 24 of Central Excise Tariff Act, 1985. While selling their goods, they have recovered Dharmada(Charity) in the invoice from customers. The issue whether this amount of Dharmada/Charity is includible in the assessable value of the excisa....

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.... by this Tribunal in the earlier remand order therefore the Commissioner was duty bound to follow the said direction particularly when earlier order was accepted by the department and no appeal was filed. As regard the rate of duty, he submits that in the same remand order of the Tribunal other jurisdictional authority granted the benefit of rate of duty in the Order No.08/CEX/JT. COMMISSIONER/200....

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....ose the penalty of Rs. 1 Lakh. He further submits that looking to the nature of the case when the penalty of Rs. 10,000/- was also set aside in the first round there was no reason for imposition of penalty. Therefore penalty of Rs. 1 Lakh in any case is not sustainable. The same may be set aside. 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates ....

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....ipline as held by Hon'ble Supreme Court in case of Union of India v. Kamlakshi Finance Corporation Ltd. - 1991 (55) E.L.T. 433 (S.C.). As regard the rate of duty, we find that correct rate of duty applicable in the present case is 50% during the period for July to February, 2000 and 40% for the period for March, 2001 to Jun, 2001. We also observed that against the same order, by the Adjudicating a....