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2017 (3) TMI 1437 - CESTAT NEW DELHIClandestine removal - industrial valves - Held that: - The only challenge of the appellant is for re-computation of the duty liability, considering the value arrived at by the department as cum-duty-price. On careful consideration of the findings recorded by the first appellate authority, we find that first appellate authority has not considered the law settled by the Apex Court on this point, wherein the Apex Court has settled that the benefit of cum-duty-price needs to be extended to the appellant even in the case of clandestine removal - while upholding the charge of clandestine removal, we remand the back to the adjudicating authority to reconsider the computation of duty liability considering the value of clandestine removal as cum-duty-price - appeal allowed by way of remand.
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