TMI Blog2015 (6) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... any grievance. In view of the above position we are of the considered view that the impugned order by the Ld. Commissioner is just, proper and legal and no infirmity found therein. Hence the impugned order is upheld - Decided against assessee. - Appeal No. E/381/05-MUM - - - Dated:- 17-3-2015 - P K Jain, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Shri Manish Thakar For the Respondent : Shri V K Shastri, Asstt Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Original No. 26/2004 dtd. 23/11/2004 passed by the Commissioner of Central Excise, Mumbai-IV, wherein Ld. Commissioner confirmed the demand of Excise duty amounting ₹ 1,00,408/- for the period 07/5/1997 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges. In the adjudication order dated 11/2/2003, the adjudicating authority confirmed demand of ₹ 1,00,408/- and also imposed penalty and interest. Aggrieved by the said order the appellant filed appeal before the this Tribunal which was disposed of vide order No. C-II/594/WZB/04/Mumbai dated 23/2/2004 wherein this Tribunal have upheld the order on merit but remanded matter to the adjudicating authority for re-working of duty and penalty particularly for the reason that cost of pancake, magnetic tape has to be amortization of the number of copies of existing tapes. In the denovo adjudication vide adjudication order dated 23/11/2004 the Commissioner has once again confirmed the demand of the said amount i.e. ₹ 1,00,408/- pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2003 that the cost of the Pancake mater tape had been amortized over the number of copies of the audio cassette tapes. As the duty was worked out after amortizing the cost of master cassettes pancake over the number of cassette tapes made, the duty already worked out in the Order-in-original does not call for any further interference. The assessee in the personal hearing has not challenged the above fact. A copy of the worksheet was made available to the assessee before passing the Order. The assessee did not raise nay question regarding their having paid more duty than was due. The assessee appears to be under the impression that assessable value of audio Cassette tapes after including all elements should be ₹ 14.75 per cassette. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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