Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 325 - CESTAT MUMBAIValuation - CAS-4 duly certified - administrative cost and profit - includibility - Rule 6 (B) (ii) of the Central Excise Rules, 1975 - Held that: - appellant did not submit CAS-4 certified data before the Commissioner and consequently the Commissioner in the impugned order has compared certain elements of the cost with those declared in the original work-sheet submitted along with the price declaration and come to the conclusion that the data submitted in the unsigned work-sheet is incorrect - it was wrong on part of the appellant to submit an unsigned work-sheet of CAS-4 before Commissioner. Now the appellants have submitted the said data duty certified. The same was not submitted before adjudicating authority matter is remanded to original adjudicating authority to re-examine in light of the CAS-4 certificate now submitted - appeal allowed by way of remand.
|