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2011 (9) TMI 416 - CESTAT, NEW DELHIAssessee's contention that there is clerical error relating to weight in annexures to return - assessable value declared is in conformity with value declared in invoices - Held that:- The Authority did not proceed to inquire about the veracity of the claim of packing of pouches of different weight during different periods, to examine about the requirement of Section 4A of Notification as to weight of the goods if any prescribed, to ascertain whether contents in the container was of declared quantity and of prescribed weight or not, to examine buyers whose name appeared in the respective invoices to ascertain weight of goods contained in the poly packs, to verify stock record, and to examine notification prescribing the basis for determination of assessable value in respect of disputed goods. Thereby, the matter is remitted back to adjudicating authority for re-adjudication.
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