2014 (11) TMI 819 - SCH - Central Excise

Valuation of goods - Inclusion of royalty in assessable value of goods - Held that - Tribunal 2014 (5) TMI 944 - CESTAT MUMBAI has not assigned any reason while upsetting the order of the Commissioner (Appeals) we are of the view without going into the merits/demerits of the case that the matter should be reconsidered by the Tribunal - Decided in favour of Revenue.

Summary

The Supreme Court remanded a case back to the Customs, Excise and Service Tax Appellate Tribunal for fresh consideration as the Tribunal did not provide reasons for overturning the Commissioner's order. The Civil Appeal was allowed, the impugned order was set aside, and the case was restored to the Tribunal for a new hearing within six months.