TMI Blog2015 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... s no such amount demanded in the show cause notice, the direction contained in para 10 and 11(b) of the impugned order of the Tribunal to the jurisdictional officer to determine and recover the duty from the appellant shall have to go. However, it is only if the Officer is satisfied that no demand was made in respect of aforesaid items while computing the demand - Decided against assessee. - Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and non-pressure parts cleared from the factory. This issue has been decided in favour of the assesse/appellant and the Department has not filed any appeal against the same. Second issue was in respect of value of bought out items viz.,whether the value thereof should be added to the assessable value of the boilers. It is contended that the assessee had removed boilers in unassembled form a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arify that if there was no such amount demanded in the show cause notice, the direction contained in para 10 and 11(b) of the impugned order of the Tribunal to the jurisdictional officer to determine and recover the duty from the appellant shall have to go. However, it is only if the Officer is satisfied that no demand was made in respect of aforesaid items while computing the demand. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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