TMI Blog2017 (11) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... as recovered the amortized cost twice from the buyers or not? - matter on remand. Penalty on co-appellants - confiscation - pattern/dies for which onetime payment has been made - Held that: - no duty is to be demanded on the onetime payment made by the co-appellants on account of pattern and dies which were used captively for manufacturing of castings by the main appellant under N/N. 67/1995 - no penalty is imposable on the co-appellants. Appeal allowed in part and part matter on remand. - E/644, 699, 704, 737/2009 - FINAL ORDER NO. 62021-62024/2017 - Dated:- 9-10-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Sh. R.S. Tandon, Sh. S.C. Kamra, Sh. R.K. Hasuja, Sh. Vikrant Kackria, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1995 and no demand is payable by the appellant but it was held that as appellant is required to the pay duty on the amortize cost shown in assessable value therefore, the demand of the duty was confirmed against M/s DCM Engineering Pvt. Ltd. alongwith interest and equivalent amount of penalty was imposed. As it was proposed in the show cause notice to impose the penalty on the co-appellants for the payment made by them for one go for pattern/dies which were captively used by the main appellant for manufacturing of castings and those goods were held not liable for confiscation but penalties under Rules, 26 have been imposed on the co-appellants. Aggrieved from the said order, all the appellants are before us. 3. After hearing the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If so, the duty is to be paid? If it is not recovered, then no duty is payable by the main appellant. With these terms, with regard to the confirmation of duty against the main appellant, the matter is remanded back to the adjudicating authority as directed hereinabove. After according reasonable opportunities to the appellants to present their case, the adjudicating authority shall pass an appropriate order in accordance with law. The appellant is free to provide the relevant documents in support of their claims. 5. In result, the following order is passed. 1. The impugned order is set aside. 2. The matter is remanded back to the adjudicating authority for verification is directed in hereinabove. 3. The penalties on co-a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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