TMI Blog2015 (11) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... n this appeal. Imposition of interest and penalty - Held that:- it is found that the bench in the very same judgment has held that in case, respondent-assessee fails to produce details as per CAS-4, short-levy as proposed in the show cause notice will stand confirmed. No penalty under Section 11AC/Rule 173Q/Rule 25 will be impossable. Therefore, since the bench in identical issue has directed not to impose penalties the very same order will be applicable in this case also. Accordingly, the adjudicating authority, after arriving at the short-duty paid by the assessee, if any, will confirm the same along with interest as per the directions of the Tribunal’s order. - Appeal disposed of - E/1720/2005 - A/85089-85090/16/EB - Dated:- 27-11-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the Tribunal in appeal Nos: E/3209/2004 E/3308/3005 which was disposed of by the final order No. A/2397-2399/15/EB dated 04/08/2015 and submit that for the period post 01/07/2000 the value has to be computed as per the CAS-4. The learned counsel appearing for the respondent-assessee submits that they have got all the CAS-4 documents with them which they can produce before the authorities and draws our attention to the findings recorded by the bench and submits that the matter has been remanded back to the adjudicating authority. He draws our attention to the findings of paragraph No. 46. 5. Learned departmental representative has no serious objection for remanding the matter back to the adjudicating authority and submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be applicable in its full force in the issue in hand and following the same, we set aside the impugned order and remand the matter back to the adjudicating authority for following the directions of this Tribunal as reproduced herein above and arrive at the duty liability for the period in question in this appeal. 8. This takes us to whether the respondent-assessee needs to be visited with any penalties. We find that the bench in the very same judgment in paragraph 57 has held as under: 57. As far as second and subsequent show cause notices are concerned, value is to be determined as per CAS-4 and thereafter duty leviable. If there is short-levy, the same will be paid by the respondent-assessee. In case, respondent-assessee fail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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