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TMI Blog2009 (1) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ise), for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has preferred the present appeal. We have heard Shri N.A. Sayeed, JDR appearing for the revenue. Respondents are represented by their Manager (Excise), Shri V.R. Inamdar. 2. As per the facts on record, the appellants are engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original adjudicating authority and allowed the appeal. Hence the present appeal by the revenue. 3. For better appreciation, we reproduce the relevant paras of Commissioner (Appeals) order. "I have gone through the case records, appeal memorandum and written submissions in the matter. The only question that arises in the instant appeal is as to what is the assessable value of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 (130) E.L.T. 91 (T) and Camphor and Allied Products v. CCE - 2000 (122) E.L.T. 171. What is more, the issue is clearly covered by CBEC circular No. 251/85/96-CX dt. 14-10-1996. It has been clarified by CBEC that in such cases "the assessee may be asked to declare and pay duty at the price prevailing at such other place of removal on the date such goods meant for that place of removal and clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty imposed vide the impugned order must also suffer a similar fate. In this view of matter, going into the allegation of suppression or mis-declaration and rival contention of inapplicability of proviso to Section 11A, is not required. 4. As is clear from above, the appellate authority has followed the Board's circular as also various decisions of the Tribunal on the disputed issue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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