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2016 (7) TMI 1145 - CESTAT NEW DELHI

2016 (7) TMI 1145 - CESTAT NEW DELHI - TMI - Assessable value - sales made to related and unrelated persons - Held that:- As going through the impugned order of the Commissioner (Appeals), we find that the said order, on the face of it, travels beyond the jurisdiction, inasmuch as it stands challenged before the Appellate Authority by the appellant only in respect of the confirmation of demand of ₹ 96,000 approximately. It is an admitted fact that the part of the impugned order of the Orig .....

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ioner (Appeals) had travelled beyond the scope of the appeal before him and is required to be set aside on the said ground itself. - Thus we set aside the impugned order and remand the matter to the Commissioner (Appeals) for fresh consideration only in respect of the demand involved in the appeal filed by the appellant - Excise Appeal No.E/1740/2008-EX(DB) - Final Order No. 51835/2016 - Dated:- 18-5-2016 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) F .....

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ods to the independent buyers, raised demand against them by way of issuance of various show cause notices. 2. The said show cause notices were adjudicated by the Original Adjudicating Authority, wherein by observing that the sales made to related and unrelated persons were at the same price in majority of the cases and the related persons were using the goods captively and were not further selling them, majority of the demand was dropped. However, a demand of ₹ 96,776/- was confirmed by h .....

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6/- and imposition of penalty of ₹ 20,000/-. The Commissioner (Appeals), instead of passing orders on the disputed issues, took up the entire adjudication order as having been appealed against and observed that the impugned order pertaining to the dropping of the demand in respect of the impugned show cause notices and confirming a part demand is not sustainable and is liable to be set aside. Accordingly, he set aside the entire order and remanded the matter to the Original Adjudicating Au .....

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