TMI Blog2017 (2) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (7) TMI 1478 - CESTAT NEW DELHI] wherein the bench remanded the matter back to the adjudicating authority for reconsideration of the issue. Matter remanded back to the adjudicating authority for consideration afresh - appeal allowed by way of remand. - Appeal No. E/1241,1563,1564/2012 - (DB) - Final Order No. 52044-52046/2017 –EX (DB) - Dated:- 28-2-2017 - Hon ble Mr. M.V. Ravindran, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge duty liability and Tata Motors is also required to pay penalty under Rule 26 of the Central Excise Rules. The adjudicating authority has confirmed the demand raised under Section 11A (1) of the Central Excise Act, 1944 along with interest under Section 11AB of the Central Excise Act, read with Rule 25 of the Central Excise Rules, 2002. 4. Both sides agree that identical issue in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the following direction:- (1) No penalty is warranted in these cases. (2) The demand should be recomputed, if necessary, after considering the contention of the appellant regarding non-includability of taxes in the assessable value. 5. In view of the above, we remand the matter back to the adjudicating authority. The adjudicating authority shall follow the directions given in the final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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