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2010 (10) TMI 206 - PUNJAB AND HARYANA HIGH COURTModvat credit - Appellant submitted that bill of entry was assessed on the basis of invoice value and not on the basis of weight - Discrepancy in the invoice of foreign supplier and in the bill of entry about the weight was on account of an obvious clerical error and had no bearing on the Modvat credit taken on the basis of duty actually paid - This aspect was not appreciated by the Adjudica-ting Authority - Thus, substantial question of law as to perversity of finding recorded by the authorities arises and has to be answered in favour of appellant - Remand the matter to the Adjudicating Authority for a fresh decision
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