TMI Blog2014 (8) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... and ignore the clearances which were ultimately sold at a lower value, though the duty was paid at the higher assessable value. As such, by following the ratio of the above decisions, we set-aside the impugned order and remand the matter to the Commissioner for re-examining the above aspects and also the aspect of limitation - Decided in favour of assessee. - E/11868/2013 - A/11102 / 2014 - Dated:- 16-6-2014 - M V Ravindran And H K Thakur, JJ. For the Appellants : Shri V K Jain And Ms Dimple Gohil, Advs. For the Respondent : Shri S K Mall, AR PER : H K Thakur This stay application and appeal has been filed by the appellant against OIO No. 40/MP/2012-13 dated 19.03.2013 passed by Commissioner, Central Excise, Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d requested the Revenue for closure of the proceedings, in terms of the provisions of section 11A(2B) of the Central Excise Act, 1944. However, proceedings were initiated against them by way of issuance of show cause notice on 05.09.2008, alleging short payment of duty and proposing to confirm the same along with imposition of personal penalty and confirmation of interest in respect of clearances affected during the period 01.04.2006 to 31.08.2007. 2.2. The case was earlier adjudicated vide OIO No. 03/MP/2009 dated 25.09.2009 against which appeal No. E/305/2009 was filed by the appellant and this bench vide order dated 24.02.2011 remanded the case back to the adjudicating authority with certain observations. Learned advocate while arguin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.R. Shri J.S. Negi, we agree with the learned advocate that it is the entire clearances which have to be taken into account and the assessee's liability has to be arrived at accordingly. The Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were ultimately sold at a lower value, though the duty was paid at the higher assessable value. As such, by following the ratio of the above decisions, we set-aside the impugned order and remand the matter to the Commissioner for re-examining the above aspects and also the aspect of limitation. Appeal is thus allowed by way of remand. 5. It is also observed from Para 14 of the reply dated 13.08.2009 filed by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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