TMI Blog2019 (1) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... owards duty can the authorities order for appropriation. The matter requires re-adjudication by the adjudicating authority who shall pass a fresh Order after affording reasonable opportunities to the assessee, for which reason the impugned Order is set aside - appeal allowed by way of remand. - Appeal No.: E/00421/2010 & E/00427/2010, Cross Application No.: E/CO/60/2010 - Final Order No. 43043-43044/2018 - Dated:- 15-11-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. K. Veerabhadra Reddy, ADC (AR) for the Appellant Shri. S. Venkatachalam, Advocate for the Respondent [ vice versa] ORDER Per P. Dinesha : The Revenue in its appeal has challenged the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is also a proof of the excisability of the products and that therefore the defence later taken by them at the time of appeal before the first appellate authority that the product manufactured was not classified to attract excise duty is not a justifiable reason; that the credence extended by the Commissioner (Appeals) on this unjust ground appeared not to be in order. 2.1 During the course of hearing, Ld. ADC (AR) Shri. K. Veerabhadra Reddy appearing for the Revenue further argued with regard to Back Filling Compound (BFC) in the value of the Earthing Electrodes; that in the instant case, the value of BFC had been excluded in all cases where the same was supplied and billed separately and also in cases where the value has been shown se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kar.); C.C.E. Vs. Punjab Laminates Pvt. Ltd. 2006 (202) E.L.T. 578 (S.C.); Larsen Toubro Ltd. Vs. C.C.E. 2007 (211) E.L.T. 513 (S.C.); Petron Engg. Construction Ltd. Vs. C.C.E. C 2009 (243) E.L.T. 272 (Tri. - Bang.) 3.3 Ld. Advocate thereafter concluded that the Commissioner should have allowed the appeal with consequential relief as well by even ordering the refund of the amount deposited by the respondent and hence, prayed for allowing the cross-objection filed by the assessee. 4. We have heard the rival contentions, perused the documents placed on record and have also gone through the decisions referred to during the course of arguments. 5. On perusal of the impugned Order we find that the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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