2018 (10) TMI 760

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.... Shri Dilip Shinde, Asstt. Commr. (A.R.) for Revenue In person for respondent-assesse ORDER Per: Dr. D.M. Misra These appeals are filed by Revenue as well as the assessee against order-in-appeal No. NGP/EXCUS/000/APP/ 311/14-15 dt. 11.3.2015 passed by the Commissioner (Appeals) Central Excise & Customs, Nagpur. 2. Briefly stated the facts of the case are that the assessee-appellant....

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....g into consideration the submissions advanced by the ssessee-appellant, the adjudicating authority confirmed the demand of Rs. 9,04,040/- with interest and penalty of equivalent amount under Section 78 of the Finance Act, 1994. Aggrieved by the said order, they filed the appeal before the Ld. Commissioner (Appeals), who after taking into consideration, the submissions of the assessee-appellant obs....

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....,53,418/- and paid interest of Rs. 1,07,785/- before commencement of the investigation. It is his contention that also they have paid late fee of Rs. 16,000/- for the delayed period in filing the ST-3 returns. It is his contention that therefore penalty under Section 78 of the Finance Act, 1994 is not attracted and liable to be set aside. 4. Ld. AR for the Revenue reiterates the grounds stated ....

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..... Commissioner (Appeals) after taking into consideration all aspects the case, including the plea of the appellant that the computation of demand of Rs. 9,04,040/- is incorrect due to the fact that in the gross taxable value, certain amount received as hand loans from others were wrongly included, remanded the matter to the adjudicating authority to ascertain the said claim and accordingly for re-....