2016 (5) TMI 898

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..... : Shri T.K. Sikdar, A.R. ORDER PER: DR. D.M. MISRA Heard both sides. 2. This is an appeal filed against the OIA No.Commr(A)/153/VDR-II/2008, dt.30.09.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 3. Briefly stated facts of the case are that the Appellant was engaged in the manufacture of excisable goods viz. Seamless Rings both unmachined and machined ones falling under Cha .....

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..... -determined with reference to clearance of machined rings.  (ii) the duty demand of Rs. 64,610.91 on clearances of machined rings is upheld.  (iii) the confiscation and redemption fine for non-accountal of scrap rings is also upheld but the redemption fine and penalty are reduced." 4. It is the contention of the learned Advocate that after this Tribunal remanded the matter to the ad .....

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..... unal dt.25.03.1998, confirmed the entire demand of Rs. 4,05,354.63 observing that the Appellant could not produce evidences on the drawing and design charges attributable to unmachined rings, particularly the purchase order/agreement with their customers. The learned Commissioner (Appeals) confirmed the order of the Adjudicating authority. 6. The Ld. Adv. vehemently argued that only after verific .....

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..... ass an appropriate order. 7. The learned Authorised Representative for the Revenue has no objection in remanding the matter. 8. We find that on the very same issue, and pursuant to this Tribunals Order dt. 25.03.1998 refund has been allowed by the Asst. Commissioner, albeit a pre-deposit refund, but, on scrutiny of the fact relating to drawing and design charges attributable to machined and unm .....

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..... At this stage, the learned Advocate pleaded that since the issue has been pending for more than two decades, a time-frame may be fixed. The learned Authorised Representative for the Revenue has no objection. Consequently, we direct the Adjudicating authority to complete the adjudication proceeding within a period of three months from the date of communication of the order and the Appellant is dir .....

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