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2015 (11) TMI 1581 - AT - Central ExciseValuation - intermediate products manufactured and consumed further by the respondent-assessee - short-discharge of duty due to improper application of Rules and not arrived at the correct assessable value based upon CAS-4 for the period April - May, 2002 - Demand - Held that:- it is found that on the very same issue, this bench has remanded the matter back to the adjudicating authority. Therefore, by applying the same finding, we set aside the impugned order and remand the matter back to the adjudicating authority for following the directions of this Tribunal and arrive at the duty liability for the period in question in this appeal. Imposition of interest and penalty - Held that:- it is found that the bench in the very same judgment has held that in case, respondent-assessee fails to produce details as per CAS-4, short-levy as proposed in the show cause notice will stand confirmed. No penalty under Section 11AC/Rule 173Q/Rule 25 will be impossable. Therefore, since the bench in identical issue has directed not to impose penalties the very same order will be applicable in this case also. Accordingly, the adjudicating authority, after arriving at the short-duty paid by the assessee, if any, will confirm the same along with interest as per the directions of the Tribunal’s order. - Appeal disposed of
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