ORDER
J.H. Joglekar, Member (T)
1. On hearing both sides on the stay applications, the main appeals were taken up for disposal after granting the prayer for waiver of pre-deposit.
2. The appellants manufactured washing machines. Their RT.12 returns for the period October, 1996 to September, 1997 and October, 1997 to September, 1998 were examined by the jurisdictional officers. Two orders in finalisation of the provisional assessment were issued by the Asst. Commissioner. The Asstt. Commissioner observed that wholesale dealers were providing after sales service. In his opinion, the service enhanced the marketability of the product. He, therefore, inflated the assessable value Rs. 83.33 per piece and demanded the differential duty in each case.
3. Against these two orders, the assessee filed two appeals. The Commissioner (Appeals) dismissed both the appeals before him refusing to treat the final assessment order as appealable under Sec 35(1) of Central Excise Act, 1944. Hence, these present appeals.
4. The Tribunal in their judgement in the case of Jay Chemical Industries [1999 (110) E.L.T. 628] had held that the orders in assessments were appealable. The Commissioner was clearly in error in holding so. His order on this ground does not survive.
5. We find that on identical facts in dealing with the refrigerators manufactured by the present appellants, the Tribunal has allowed their appeals vide order No. CI/2224/WZB/2001 dated 31.7.2001. Hence, these appeals are allowed. Proceedings are remanded to the jurisdictional Commissioner(Appeals). He shall direct the assessee to appear before him, hear their submissions, peruse the cited order of the Tribunal and then make an appropriate order.
6. Appeals are allowed by way of remand.
(Dictated in Court)
