TMI Blog2018 (6) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... harges are post manufacturing/removal expense, hence, not includible in assessable value - there is no substance in the contention of Ld. Advocate for the appellant on merit of the case. Time Limitation - Held that:- Appellant could not able to rebut the observation of the Ld. Commissioner (Appeals) on the aspect of limitation as no evidence was produced to show that the recovery of handing cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant are engaged in the manufacture of Acid Slurry of various grade, detergent powder etc. Since appellant had recovered handing charges and Service Charges from their customers, without including the same in the assessable value of the finished good demand notice was issued to them for recovery of the duty short paid amounting to ₹ 8,28,757/- on 03.01.2000 for the period f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red handing charges and other charges like deploying security person accompanying the Acid Slurry Tank, etc. which are in the nature of post manufacturing expenses, therefore, the said charges can not be included in the assessable value of the finished goods. Further, he submits that there is no suppression of facts, hence, the demand is barred by limitation. 4. Ld. AR for the Revenue on the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first round of litigation, this Tribunal remanded the matter to the Ld. Commissioner (Appeals) to decide the case on merit afresh and the appellant was given liberty to produce evidence to establish their case on merit as well as on limitation. From the findings of the Ld. Commissioner (Appeals), we note that the appellant could not produce any evidence to substantiate their plea that the handi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt period. However, the demand has been rightly restricted to the period of five years by the Ld. Commissioner (Appeals) but since not quantified, we also remand the matter to the adjudicating Authority to re-quantify the demand accordingly and arrive at the quantum of penalty thereafter. Consequently, the appeal is allowed by way of remand. (Operative portion of the order pronounced in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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