Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 477 - AT - Central ExciseValuation - non-inclusion of third party test/inspection charges being made at the request of the customers, in addition to the normal test, in the value of Transformers - charges recovered separately from the customers - Held that:- the learned Commissioner (Appeals), after recording the submissions advanced by the Appellant, has observed that the cost of additional test/inspection carried out by the third party at the behest/request of the buyer cannot be included in the assessable value under the circumstances, recorded in the said order. The learned Commissioner (Appeals), after accepting the said principle, remanded the matter to the Adjudicating authority for verification of the facts viz. whether the third party tests carried out by the Appellant is in addition to the normal test and at the behest of the customers etc. We do not see any deficiency in the findings of the ld. Commissioner (Appeals). Instead, the Appellant should have followed the direction of the learned Commissioner (Appeals) and submitted the evidences before the Adjudicating authority and by now, the matter would have been disposed of. Nevertheless, we remand the matter to the Adjudicating authority to examine the facts and evidences on record, in the light of the case laws and the observations made by the learned Commissioner (Appeals) and decide the issue afresh. - Appeal allowed by way of remand
|