TMI Blog2017 (12) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... stablish clear factual matrix in the case - matter is remanded back to the original adjudicating authority to clearly establish the facts from the statutory and other records and thereafter pass a fresh order - appeal allowed by way of remand. - E/383/2008 - A/62114/2017-EX[DB] - Dated:- 5-12-2017 - Mrs.Archana Wadhwa, Member (Judicial) And Mr.Devender Singh, Member (Technical) For the Appellant : Shri Vivek Kohli Sh.Ashwani Sharma, Advocate For the Respondent : Shri Atul Handa, AR ORDER Per: Devender Singh This is an appeal against the impugned order passed by the Commissioner (Appeals). 2. The brief facts of the case are that the Central Excise Officers visited the factory of the appellant on 8.4.2004 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re felt that said sale was not a retail sale and not liable to be assessed in terms of Section 4A. The appellant gave discount of 20% upto November, 2003 and ₹ 10 per kg thereafter to their customers on the MRP. Revenue felt that the assessment should be done under Rule 4. After allowing such discount, total clearances were calculated to be ₹ 1,63,94,897/- for the year 2003-04. After allowing the exemption limit of ₹ 1 crore, they were liable to pay duty on ₹ 63,94,897/-. Accordingly, a show cause notice dated 23.12.2004 was issued demanding duty of ₹ 63,94,897/- along with interest and proposing penalty under Section 11AC of the Central Excise Act. The matter was adjudicated and the adjudicating authority con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the Tribunal's judgment in the case of Jayanti Food Processing P.Ltd.-2002 (141) ELT 162, which has been set aside by the Hon'ble Supreme Court. 5. Heard the parties and examined the records. 6. We find that the Commissioner (Appeals) has examined the entire issue on the presumption that 2 kg and 5 kg cartons are supplied to the gutka manufacturers or to the Panwala through intermediary in the wholesale packages. He observed that the sale also does not appear to be intended for sale in retail as the package was only sold to industrial user. The adjudicating authority has also proceeded on the basis that the goods are sold to gutka manufacturers for manufacturer of gutka and packages are supplied as wholesales pac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
