TMI Blog2018 (10) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and the certificate of the Chartered Accountant - appeal allowed by way of remand. - E/21340/2018-SM - Final Order No. 21657/2018 - Dated:- 23-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. Raghavendra B. Hanjer, Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 21.03.2018 passed by the Commissioner (Appeals). 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Non Destructive Testing (NDT) machines falling under Chapter 84 of the CETA, 1985; the appellants are also engaged in trading activity. As per the appellant, the clearance of excisable goods excluding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable in law as the same has been passed without properly appreciating the factual and the legal position in proper perspective. He further submitted that the learned Commissioner (A) has completely ignored the various submissions made by the appellant and demanded duty by ignoring value of traded goods even without considering the letter submitted along with Chartered Accountant certificate certifying the fact of trading of goods by the appellant. He further submitted that in view of the various decisions of the Tribunal, value of traded goods are not includable in total turnover for computation of value for the purpose of small scale exemption under Notification No. 08/2003-CE dated 01.03.20303. He further submitted that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider all the facts and the submissions of the appellant and passed a fresh order after considering the certificate issued by the Chartered Accountant. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record and the decisions relied upon by the appellant, I find that the learned Commissioner (A) has not given any findings on the merits of the case after observing that merit is not in dispute whereas the appellant has produced the certificate of the Chartered Accountant certifying the trading of goods by the appellant during the period 2014-15 along with copies of invoices but the same has not been considered by both the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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