TRF LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR

JUDGEMENT

(1.) HEARD both sides.

(2.) IN view of the fact that there were multiplicity of proceedings earlier and a number of Show Cause Notices were issued, a factual report was called for from the Jurisdictional Commissioner, who in his letter dated 7 -09 -2007 has stated as under :

(3.) THEREFORE , all these remanded cases pertaining to demand of differential duty on account of classification dispute of parts and components vis -a -vis machine was decided in the consequent denovo order No. 24/Commr/05 dated 12 -12 -2005, which set aside the proposed demand of duty as parts and components at higher tariff rate and categorically ordered that such parts and components in CKD condition will have to be classified as machine only. However amount of differential duty short paid on other grounds was found to be Rs. 4,77,089.90 and the same was confirmed under the said order dated 12 -12 -2005. Since the assessee reportedly paid duty amounting to Rs. 3,72,866/ -, the same was appropriated and the balance amount of Rs. 1,04,204/ - was order for recovery.