- (1.) Delay condoned.
(2.) The Customs, Excise and Service Tax Appellate Tribunal 1 has in its judgment dated 11 May 2018 furnished adequate reasons for coming to the following conclusion:- "16. ..we are of the view that the clearances of all the manufacturing units will need to be clubbed and the benefit of duty free clearance under Notification 8/2003 is to be allowed to SBDTPL only. Consequently, we uphold the findings of the Adjudicating Authority regarding clubbing of the value of clearances. " Having assessed the factual foundation which has been laid in paragraphs 10 to 15 of the impugned judgment, we see no reason to take any exception to these findings of fact. Hence, we decline to entertain the appeals on that aspect.
(3.) On the issue of valuation, Mr. P.S. Narasimha, learned Senior Counsel appearing on behalf of the appellants has urged that in reply to the show cause notice and in the grounds of appeal before the Tribunal, it was specifically pleaded that in addition to the three trading units, the appellant and the other concerns are clearing their goods through several other unrelated concerns. Hence, it was urged that the Tribunal was in error in coming to the conclusion that the duty is "Tribunal " required to be determined on the basis of the price at which the three trading units have ultimately sold the goods to the independent buyers. Reliance was placed on the decision of this Court in Commissioner of Central Excise, Chandigarh vs. Bharti Telecom Ltd 2008 (226) ELT (SC) , From the impugned decision of the Tribunal and particularly from the submissions which have been recorded on the aspect of valuation, we do not find that this point was specifically recorded as having been raised. If at all such a submission was addressed before the Tribunal during oral arguments but has not been dealt with, the appellants must make that grievance before the Tribunal. We record the request of Mr. P.S. Narasimha, learned Senior Counsel that the appellant would move appropriate proceedings in that regard before the Tribunal. We express no opinion whatsever on the merits of such a grievance.;