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2019 (2) TMI 1354 - AT - Central ExciseClandestine removal - duplicacy in demand - allegation based on computerized sales register - Held that:- Tribunal vide Order No. A/2966 to 2968/WZB/AHD/2007 dated 26.11.2007, in respect of issue relating to the value of clandestine clearances as per computerized sales record has held that - the issue regarding the duplication of demand has been finalized by Tribunal and Commissioner has no jurisdiction to question the said decision. If Revenue had any doubt regarding the aforesaid decision they should challenged the said decision of the Tribunal. Having failed to challenge the said decision it become final and binding on Commissioner. Thus, the impugned order is being in violation of Tribunal order is set aside. Non confirmation of the interest - Held that:- Since, impugned order has been set aside for the re-quantification, the matter regarding interest will be decided a fresh by the lower authority. Adjustment of outstanding - Held that:- The same requires reexamination as the total clearances/ sales have to be re-quantified and the duty liability re-calculated after re-quantification of the sales value arrived at on the basis of computerized sales register. Matter remanded to the adjudicating authority to pass a fresh adjudication order - appeal allowed by way of remand.
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