TMI Blog2015 (10) TMI 1804X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals filed by the appellants. However there is also a claim that the amount realized by them should be treated as cum-tax amount and I find this is a claim which is justified. - Matter remanded back - Decided partly in favour of assessee. - E/287/2008-SM, E/288/2008-SM - - - Dated:- 12-12-2014 - B S V Murthy, Member (T),J. For the Appellant : None For the Respondent : Mr R Gurunathan, AR ORDER Per: B S V Murthy: In both the appeals the issue involved is common and therefore even though the orders-in-appeal under challenge are different, both the appeals are taken together and a common order is being passed. Nobody is present on behalf of the appellants but appellants have requested for decision on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er it is also noticed that the original authority confirmed the demand only to the extent of ₹ 14,52,891/- as against the demand for ₹ 17,38,491/- raised in the notice. I also find that the appellant have not at all given the details of the period overlapping, the amount involved and the number of transformers involved etc. 5. On going through both the files it is seen that the appellants claimed to have cleared old and repaired transformers to RESCO as well as a number of private parties. In respect of private parties a large number of buyers were contacted all of whom gave a statement that what they have purchased is new transformer/transformers. RESCO has stated that private parties are not allowed to buy secondhand used/r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our years of the investigation commencement. It is seen that detailed investigation has been conducted, statements have been recorded, documents had been recovered to support the observations and the case of the department. I do not find any merit in the appeals filed by the appellants. However there is also a claim that the amount realized by them should be treated as cum-tax amount and I find this is a claim which is justified. Therefore for the purpose of limited exercise to arrive at the quantum of duty by extending the cum-tax benefit and reworking of penalty on that basis, the matters are remanded to the original adjudicating authority. (Operative portion of the order has been pronounced in open court on 12.12.2014) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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