TMI Blog2018 (3) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... insurance, packing, forwarding, stacking, loading and unloading charges - Held that: - Since this material is not manufactured by the appellant but only supplied alongwith pipes, we are of the view that there is no mandate for including the value of such joining material - Since there is no justification in the first place, to include the make of bought out item, there can be no objection to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No.49(AKJ)CE/JPR-I/2012 dated 02.04.2012 passed by the Commissioner (Appals), Central Excise, Jaipur. 2. The appellant is engaged in the manufacture of asbestos pipes which are being supplied to Public Health Engineering Department of State Government of Rajasthan. As per the contract with PHED, the appellant was required to supply AC Pressure Pipes alongwith jointing material. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow confirming the duty demand alongwith interest and penalty. Being aggrieved, the present appeal has been filed by the appellant. 3. With this background, we heard Shri Kumar Vikram, ld. Advocate for the appellant and Sh. M. R. Sharma, ld. AR for the Revenue. 4. Ld. Counsel submitted that the appellant is manufacturing only AC Pressure pipes and purchasing the jointing material from outsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant with the Government department. The contract specified that the appellant supply asbestos pipes alongwith jointing material. After perusal of record, we note that the joining material has been purchased by the appellant from outside and supplied alongwith pipes. Since this material is not manufactured by the appellant but only supplied alongwith pipes, we are of the view that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, for purposes of re-quantification on the basis of above observation, we remand the matter to the adjudicating authority after setting aside the impugned order who shall redecide the issue denovo. The quantification of penalty also will be redecided after re-determining the value of the goods after hearing the parties. 9. In the result, appeal filed by the appellant is allowed by way of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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