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2016 (9) TMI 131 - AT - Central ExciseWhether the appellant is required to pay differential Central Excise duty on the amount of transportation charges collected by debit notes - Held that:- it is the claim of the appellant that the transportation charges which are claimed by them by debit notes are actuals and on being informed by the customers while the findings recorded by the first appellate authority are not at all indicating that they have considered those submissions to arrive at a conclusion. It is also noticed that the first appellate authority in the impugned order has referred to some job conversion on behalf of SAIL and the valuation thereof. Therefore, the impugned order is totally in tangent to the issue which was raised before him. Hence, set aside. - Appeal allowed by way of remand
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