TMI Blog2018 (4) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2018 - Dated:- 6-3-2018 - MRS. ARCHANA WADHWA, MMBER (JUDICIAL) AND SHRI RAJU, MEMBERE (TECHNICAL) Appearance: Shri S. Narayanan, Advocate for Appellant Shri N.N. Prabhudesai, Supdt. (AR) for Respondent Per: Archana Wadhwa Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authority below. 2. After hearing both sides duly represented by Shri S. Naryanan, Advocate for the appellant and Shri N.N. Prabhudesai, learned Supdt. (AR) for the Revenue, we note that the appellant, who is engaged in the manufacture of forgings, received some amount from their customers for the manufacture of tools, dies, moulds etc. As per the Revenue, the amortized cost of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al product. His submission is that the tools were used by them even behind the initiation of the proceedings and as such, the entire deposit stand made by them before the issuance of the show-cause notice, whereas they were required to pay the duty as and when they cleared their final products. Thus, the interest need not required to be paid by them. In support, he relies upon the Chartered Engineer s certificate showing that the tools and dies in question were used by them for the period subsequent to deposit made by them as also beyond the period of notice having been issued. 3.1 As regards penalty, learned Advocate submits that there is finding by the original adjudicating authority to the effect that inasmuch as the deposits were mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said moulds and dies. He has produced the Chartered Engineer s certificate to indicate that such tools and dies continued to be used by them for the subsequent period. 5. We note that the said certificate was not part of the proceedings before the authorities below. As the same requires examination and verification, we deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for doing the needful. The appellant is at liberty to raise the above issue before the original adjudicating authority for which he would be granted an opportunity. The issue of penalty would also be contested by the appellant before the original adjudicating authority. 6. Both the appeals are disposed of in above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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