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2019 (8) TMI 1364 - AT - Central ExciseSSI exemption - clubbing of clearances - stock transfer - whether the value of clearances of stock transfer from Delhi unit has also been added in the value of clearances of the Appellant? - HELD THAT:- It is observed that a verification has got done during the original proceeding and the report dated 30.03.2016 negated about the value of stock transfer made by Delhi unit to have been added in the value of clearances of the Appellant relying where upon the proposed demand was confirmed - even Commissioner (Appeals) also sought another report from investigating authorities vide letter dated 23.02.2018 and 03.05.2018 and provided an opportunity to the Appellant to represent qua those investigations' reports. Details of total sales and duty liability for the respective years was provided by the appellant vide letter dated 15.02.2018. However, Commissioner (Appeals) was still of the opinion that no documents enabling necessary verifications were enclosed by the Appellant with the said letter. This information as provided by the Appellant got verified with respect to Annexure ‘A’ to ‘E’ of the show cause notice, the invoices were still found lacking to substantiate the claim of duplication of demand. However, the information of stock transfer from Delhi was not in dispute. The documents were still observed insufficient to verify as to whether the said stock transfer was not included in Bhiwadi sale for computation of duty. It is with these observations that the matter has been remanded for the aforesaid limited verification. The issue of show cause notice being time barred and that of imposition of penalty has been adjudicated against the Appellant. The submission about appellant being manufacturer as well as trader of the similar goods as his final goods, is a pure question of facts. The value of traded goods cannot be included in the assessable value of manufactured goods, no doubt is a legal principle, an issue of law but whether or not the appellant herein has any trading activity is purely a question of fact. Hence, the same cannot be taken before the Tribunal for a first time rather would have been raised at the first available opportunity. The matter needs reconsideration by the original adjudicating authority - appeal allowed by way of remand.
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