TMI Blog2003 (1) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... J.P. Kaushik, Advocate, for the Appellant. Shri S.M. Tata, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - These appeals at the instance of the assessee arise out of order dated 27-9-2001 passed by the Commissioner of Customs and Central Excise, Raipur. 2. Appeal No. E/165/2002-A is at the instance of Arun Kumar Aggarwal, proprietor of M/s. Arun Industries whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the appellant that since the job worker is the manufacturer, no duty could be demanded from the appellant on account of the above mentioned number of trolleys. From the adjudication order, which is under challenge, we find that the Commissioner has wrongly understood the contention raised by the appellant as a request to include the value in their assessment by relieving the job worker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omers for the purpose of valuation. It is the contention of the appellants that for the purpose of valuation under Section 4 the Commissioner should have taken into consideration only the wholesale price and not the retail price. We find merit in this contention of the appellants. 6. The third issue raised is that the appellants have not been given the deduction in respect of excise duty. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wherever the customer requires new tyres they are separately provided. Therefore, according to the appellants while assessing the value of the trolleys price of new tyres cannot be made part of it. In support of the above contention, they have produced certain bills showing sale of trolley alone and trolley along with new tyres. The Commissioner has not looked into the correctness of the factual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty could be imposed under Section 11AC and no interest could be demanded under Section 11AB. The penalty that is imposed under Rule 173Q would be justified in the facts of the case. However, the quantum will have to be decided afresh by the adjudicating authority after computing the duty demand in accordance with the findings which are entered in this order. 10. The orders impugned are set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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