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2015 (4) TMI 1028 - AT - Central ExciseValuation of goods - Inclusion of overhead cost and profit margin - Held that:- Personal hearing was granted to the appellant on 28.12.2004 and the Commissioner has relied upon the reports of the AD (Cost), which are dated 23.2.2005 and 14.3.2005 and the order is passed on 31.3.2005. Under the circumstances, we find force in the contention of the counsel for the appellant that there has been serious breach of principles of natural justice inasmuch as the order has been passed without supplying the copy of the above mentioned reports. In view of the above position, we set aside the impugned order and allow the appeal by way of remand - Matter remanded back - Decided in favour of assessee.
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