TMI Blog2016 (1) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... e stay applications, appeals themselves are taken up for disposal. It is observed from the case records that main appellant M/s. Mahindra Tubes (P) Ltd. asked for certain deductions from the value of clearances computed by the Revenue. - No such calculations or Chartered Accountant's certificate was even produced by the appellant before us. In the absence of any such quantification it was difficult for the adjudicating authority to make out any head or tail of the submissions made by the appellant. These verifications have to be made by the Adjudicating authority on production of such quantification C.A.'s certificates claimed by the appellant. The matter is, therefore, remanded to the Adjudicating authority for de novo consideration after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained by the appellant certain goods are manufactured by the appellant and certain items are bought and supplied to the clients. That in addition the benefit of excise duty/freight payable/paid has not been excluded while calculating the value of clearances. That if the value of bought out items is taken out and the element of excise duty/freight is taken out then value of clearances of finished goods in all the financial years will be less than ₹ 4.00 crores. It was strongly argued that all the relevant documents were furnished to the Adjudicating authority but he has ignored the submissions of the appellant. He emphasized by bringing to the notice of the Bench bunch of records submitted before the Adjudicating authority. 3. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken up for disposal. It is observed from the case records that main appellant M/s. Mahindra Tubes (P) Ltd. asked for certain deductions from the value of clearances computed by the Revenue. It was observed from the voluminous records brought on record by the appellant that no certificate from a C.A. was produced by the appellant before the Adjudicating authority to substantiate the contention as to how much was the component with respect to value of bought out items, freight incurred etc. No such calculations or Chartered Accountant's certificate was even produced by the appellant before us. In the absence of any such quantification it was difficult for the adjudicating authority to make out any head or tail of the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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