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2011 (12) TMI 432 - AT - Central ExciseValuation of goods - variation in MRP in different areas - Department alleges that higher the MRP shall be assessable value for all the goods sold in an area - Held that:- unable to find any cogent reason recorded in the impugned order to deny variation. Hypothetical proposition is not acceptable to law unless the proposition stands to reason why variation in not permissible - authority does not demonstrate any exercise made by him independently to deny variation. It is established principle of law that the Appellate Authority when reaches to conclusion on the basis of fact, should support his decision testing the fact with law and evidence and state reasons of his decision - Decided in favour of assessee.
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