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2015 (10) TMI 841 - AT - Central ExciseDuty demand - value of Trading goods clubbed into the demand - assessee was manufacturing computer system as well as trading activity of parts of computers. - Held that:- Advocate appeared before the Commissioner (Appeals) and requested that whatever they have submitted before the earlier Appellate authority and the documents submitted earlier holds good for the purpose of passing of the order in the present proceedings. It is also submitted that the invoices represent only the sale of parts and not computer system and therefore, demand of duty on trading goods cannot be sustained. In our considered view, the Commissioner (Appeals) should have examined the documents of the trading goods. - we set aside the impugned order. The matter is remanded to the Commissioner (Appeals) to decide afresh - Decided in favour of assessee.
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