TMI Blog2014 (10) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... of the categorical finding by the adjudicating authority that the unit at Daman had discharged excise duty liability after undertaking the processing on an additional value of ₹ 3/- per unit, we uphold the appellant's claim that what they had cleared to Daman unit was semi-finished PVC filament/sheets without printing or embossing - Decided in favour of assessee. - E/3663/2004 - Final Order No. A/326/2014-WZB/C-II(EB) - Dated:- 10-4-2014 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Jitu Motwani, Adv. For the Respondent : Shri Navneet, Additional Commissioner (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. AT/M-III/55/2004 dated 30/08/2004 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 This issue had come up earlier and the lower appellate authority vide order dated 31/10/2000 had remanded the matter back to the adjudicating authority on the ground that the appellant's claim, that differential duty demanded is already included by their Daman unit in the assessable value of PVC sheets cleared by it, should be ascertained from the jurisdictional Range Office of the Daman unit and thereafter, the same should be evaluated and the duty demands re-determined. In pursuance to the said remand order, the adjudicating authority once again considered the matter afresh. He also caused verification with the jurisdictional incharge of the Daman unit and as per the enquiry report received from the Assistant Commissioner of Dam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that there is no categorical reply from the respondents that they had cleared semi-finished goods to their Daman unit. The fact that the appellant had taken this matter in appeal against the order passed by the adjudicating authority and the matter was remanded back to the adjudicating authority, itself reveals that the appellant had taken this ground earlier. Therefore, the finding of the lower appellate authority in the impugned order in this regard is completely without any basis and without understanding the factual matrix involved. In view of the above position and in view of the categorical finding by the adjudicating authority that the unit at Daman had discharged excise duty liability after undertaking the processing on an addi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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