TMI Blog2012 (12) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... g materials, copies of purchase invoices of packing materials etc. In spite of submitting these documents, the same were not taken into consideration while passing the impugned order - matter is remanded to the adjudicating authority - E/322,323 and 324/12 - S/1124-1126/12/EB/C-II, A/506-508/12/EB/C-II - Dated:- 16-5-2012 - S.S. Kang and Sahab Singh, JJ. Aqeel Sheerazi, Adv. for the Appellant Navneet Additional Commissioner (AR) for the Respondent S.S. Kang, Vice President 1. Heard both sides. 2. Applicants filed these applications for waiver of pre-deposit of duty of Rs.36,96,860/-, interest and penalties. 3. The proceedings relate to the period April 1999 to February 2000. For the period in dispute Revenue rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refundable deposits collected from ultimate consumers, in the MRP of the product. We have also perused a sample of the Chartered Accountant's Certificates available on record. In these certificates, the Chartered Accountant certified, "on the basis of the records and documents produced before me and information and explanations given to me by M/s Parle (Exports) Limited", that the company had collected/refunded certain deposits during the period from 01.01.2000 to 30.11.2000. Another sample of certificate indicates that the cost of empty container was amortised on a certain basis and the amortised value included, in the MRP of 20 litre Bisleri Water, Rs.70/-, and in the MRP of 5 litre Bisleri water, Rs.25/-. This certificate was also iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh speaking orders on the valuation issue after taking such measures as indicated herein and giving the assessee a reasonable opportunity of being heard. 5. In pursuance to the remand order passed by the Tribunal, the present impugned order is passed by the adjudicating authority. 6. The contention of the applicant is that the Tribunal while remanding the matter to the adjudicating authority specifically directed the adjudicating authority to conduct an audit of accounts under Section 14A of the Central Excise Act to ascertain whether the certificate given by the Chartered Accountant that the cost of reusable containers has been amortized and included in the MRP of the product. The contention of the applicant in respect of this is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not taken into consideration. 9. We find that the Tribunal vide final order dated 20.01.2011 remanded the matter to the adjudicating authority to decide the issue afresh after conducting special audit as provided under Section 14A of the Central Excise Act. The present impugned order is passed without complying with the direction of the remand order in spite of the fact that appellant submitted relevant documents. 10. In view of the above, the impugned order is set aside after waiving pre-deposit of the dues and the matter is remanded to the adjudicating authority to decide afresh in view of the directions given by the Tribunal in the remand order dated 20.01.2011 and after affording an opportunity of personal hearing to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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