TMI Blog2017 (5) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... f equal to the cenvat credit taken on inputs - Held that: - in the appellants own case for the earlier period on the identical issue this Tribunal remanded the matter back to the adjudicating authority - we also remand matter back to the adjudicating authority to pass an appropriate order after affording reasonable opportunity to the appellant to present their case - appeal allowed by way of reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling Escorts JCB 3D hydraulic excavator loader at a particular price and paying the duty thereon. It is the case of the appellant that in view of the market conditions, they wanted to reduce the price of the excavator, but as a market strategy, they supplied along with excavator, kits which are in the nature of spares parts. In other words, by maintaining the overall price, they supplied additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the demand against the appellant has been dropped, therefore, requested that the matter is to be remanded back to the adjudicating authority as per the earlier directions and sought afresh adjudication could be taken place. 5. The Ld. AR reiterated the finding in the impugned order. 6. Heard both the sides and considered the submissions. 7. Considering the fact that the appellants own c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the fact remains that from 01.03.2002, the appellants have supplied spares along with excavator and the overall price remained the same. To say that spares are supplied free of cost is a misnomer, as the spares are not available for free distribution for any person who does not buy the hydraulic excavator. From the date when the spare parts are supplied, there is a reduction in the price of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider me matte afresh after granting reasonable opportunity of hearing to the appellant. 8. In view of the above, we also remand matter back to the adjudicating authority to pass an appropriate order after following the directions as above in paragraph 6 of the earlier order of this Tribunal after affording reasonable opportunity to the appellant to present their case. With these observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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