9911796707
TMI Blog2018 (6) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This is an appeal filed against Order In Appeal No. KRS/431/VAPI/2008 passed by the Commissioner (Appeals) Central Excise and Customs-Vapi. 2. Briefly stated the facts of the case are 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 includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vyas for the appellant has submits that this is the second round of litigation before this Tribunal. He submits that in delivering the Acid Slurry at the buyers premises, they incurred 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n disclosed to the department, hence, extended period has been rightly invoked in confirming the demand. 5. Heard both the sides and perused the records. 6. We find that in the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation as no evidence was produced to show that the recovery of handing charges and other charges from the customers was disclosed/informed to the department during the relevant 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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