C.C.E. Vs. SIEL CHEMICAL COMPLEX

JUDGEMENT

(1.) HEARD the DR for the Appellants and the Advocate for the Respondents.

(2.) THIS appeal arises from the order dated 9.12.2004 passed by the Commissioner (Appeals) whereby the order passed by the adjudicating authority has been set aside. The Additional Commissioner, Chandigarh by his order dated 23.8.2004 had confirmed the demand and ordered recovery of Rs. 5,72,537/ - along with interest and equal amount of penalty from the Respondents. Consequent to the impugned order, the said demand and imposition of the penalty has been set aside.

(3.) PLACING reliance in the decisions in the matter of Commissioner of Central Excise, Ghaziabad v. Modi Gas & Chemicals Ltd. reported in, 2010 (261) ELT 1154 Kota Oxygen (P) Ltd. v. C.C.E., Jaipur reported in : 2000 (121) ELT 369 : 2001 (128) ELT 68 the DR submitted that the Respondents were not entitled to two different measures in relation to valuation of the goods supplied to the buyers and the law on this point is being well settled by the said decisions, the Commissioner (Appeals) erred in setting aside the order passed by the adjudicating authority.