TMI Blog2009 (10) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... side of the order passed by the Commissioner (Appeals), the order passed by the Additional Commissioner has to be restored and is required to be confirmed. All the four appeals are allowed. - E/6081-6084/2004 - 880-883/2009-EX(PB), - Dated:- 13-10-2009 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) Cross Objection No. 61/2005-EX Shri M. Rastogi, DR, for the Appellant. Shri O.P. Bathla, Consultant, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard at length the learned DR for the appellants and learned Advocate for the respondents. 2. Since common questions of law and facts arise in all these four appeals, they were heard together and are being dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Appeal No. 70/93. 5. The Cross-objection is on the ground that there is no scope for interference in the impugned order as the same is passed on the basis of the earlier order passed in Appeal No. 70/93 by the Commissioner (Appeals) between the parties to the proceedings and on the same subject matter in relation to the same issues involved in the matter. 6. Facts in brief relevant for the decision are that the respondents are engaged in manufacture of toilet soaps falling under Central Excise sub-heading No. 3401.12 of the Central Excise Tariff Act, 1985. It is the case of the appellants that the respondents did not include freight and handling charges in the assessable value to compute aggregate value of clearance under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the factory gate or not, as also to the issue relating to the claim under money credit scheme, while observing that the authority could take into consideration while deciding the same the order passed by the Commissioner (Appeals) in the earlier matter, after hearing the parties. 8. Perusal of the orders passed by the Additional Commissioner pursuant to the remand discloses due consideration of both the issues and analysis of the materials on record in that regard. It has been clearly observed by the Additional Commissioner in his order that no evidence was produced by the respondents to substantiate their claim that the non-inclusion of cost of freight and handling charges in assessable value of goods related to the expenditure incurre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been found with the findings arrived at by the Additional Commissioner for having rejected the contention which was sought to be raised by the respondents. However, after rejection of the contention of the respondents, the Commissioner (Appeals) merely referring to the order passed by the Commissioner (Appeals) in earlier Appeal No. 70/93, dated 29-1-93 set aside the order passed by the Additional Commissioner. 10. It is pertinent to note that the Tribunal while disposing the matter on 12-3-1998 had taken note of the order passed by the Commissioner (Appeals) in Appeal No. 70/93 dated 29-1-93 and had directed the authorities below to take into consideration the said order but to decide the matter afresh on the basis of the facts est ..... X X X X Extracts X X X X X X X X Extracts X X X X
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