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2017 (4) TMI 430 - CESTAT CHENNAIValuation - hosiery goods - unjust enrichment - Revenue alleged that excise duty element having been disclosed in the invoices issued by the appellant such duty element was realized by it and was unjustly enriched at the cost of the exchequer - Held that: - Appellant has clearly depicted respective invoices through which the goods were sent to consignment agent and the corresponding bills issued by the consignment agent disclosing the price in respect of sale of those goods. Appellant demonstrated that in no case the price quoted in invoice has exceeded the MRP charged by the consignment agent - Appellant is entitled to reasonable opportunity of hearing to demonstrate to the authority as to its claim that it was not been unjustly enriched - appeal allowed by way of remand.
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