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2017 (2) TMI 882 - AT - Central ExciseValuation - finalization of price / value at the end of the year - Extended period of limitation - Held that: - The observation of the Commissioner (Appeals) is on assumption and presumption that costing of the goods is done on yearly basis. He felt that the assessment is deemed to be provisional, which is basically incorrect on the fact that neither any provisional assessment order was passed by the Department, nor the appellant has sought for the provisional assessment. We are of the considered view that the adjudicating authority should examine the issue of time bar afresh and pass a reasoned order including the issue of quantum of value which was remanded by the Commissioner (Appeals) - Appeal allowed by way of remand.
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