TMI Blog2017 (11) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal is contrary to the record and the judgment which is relied upon by the appellant will be considered while deciding the matter afresh by the Tribunal - appeal allowed by way of remand. - D. B. Central/Excise Appeal No. 44 / 2008 - - - Dated:- 14-9-2017 - K. S. Jhaveri And Vijay Kumar Vyas, JJ. For the Appellant : Mr. Sameer Jain with Ms. Mahi Yadav For the Respondent : Mr. Anurag Kalawatia ORDER 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the department. Counsel for the appellant pointed out that the appellant has preferred this appeal against the finding which has been arrived at against him. 2. This court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e accepted as it was never pleaded before the authorities below. Moreover, it is difficult to accept that the seized adopters and rims have no market value. No evidence has also been produced by the assessee even to substantiate this plea. The ratio of the law laid down in Union of India vs. Sornic Electrochem (P) Ltd. 2002 (145) E.L.T. 274 (SC) referred to by the counsel, wherein the criteria for determination of marketability of the goods has been laid down by the Apex Court is not attracted to the case in hand, rather it goes against the assessee/respondents as it has been observed by the Apex Court that essence of marketability is neither form nor in shape or condition of the article, but the commercial identity of the article known to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by job worker are not saleable in the local market. These are only used in the manufacturing of head lights which are exported. 6. He has also pointed out the observations made by the first Appellate Authority which reads as under:- 4. In view of the above, the confiscation of the goods valued at ₹ 31,283/- recovered from the Auto Rickshaw without proper challan is correctly confiscated. Looking to the value of the goods, the quantum of redemption fine is also reasonable and the same is upheld. Further, I hold that the adjudicating authority has correctly demanded the duty on 1,86,335 pcs of adaptors were removed from their factory without maintaining proper accounts of the same, which has been admitted by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of ₹ 1,08,820/- on 16.5.2001 i.e. before issue of the show cause notice/passing of the impugned order. 7. Taking into consideration the above, we are of the considered opinion that the observations made by the Tribunal is contrary to record and the matter is required to be remitted back to the Tribunal. It is made clear that the matter is remanded only on the ground that finding arrived at by the Tribunal is contrary to the record and the judgment which is relied upon by the appellant will be considered while deciding the matter afresh by the Tribunal. The Tribunal will not be influenced by the fact that the matter was earlier decided by it against the assessee. The appeal stands disposed of. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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