TMI Blog2017 (12) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... not understood as to how the Commissioner has quantified the demand in absence of said data - The appellant have also not cooperated with the Commissioner in giving prompt explanation. While there was failure on the part of the appellant to proper defence of their matter, the impugned order also does not give any justification for quantification of duty - appeal allowed by way of remand for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the said dealer on the said material. He pointed out that cassettes and CDs were provided to the dealer and the cost of recording was recovered from the dealers. He pointed out that mobile handset were purchased on behalf of the dealer and cost of the same was recovered from the said dealers. He argued that entire demand of ₹ 54,89,695/- was raised in respect of these debit notes. Out o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of appellant Commissioner went ahead with adjudication after giving due opportunity before for personal hearing. 4. Ld. Counsel in the rejoinder argued that they were given many opportunity but since there were more than 2000 debit notes they need more time to reply. He pointed out that even their last letter dated 24-10-2007 they had informed that they had not received earlier letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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