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2017 (10) TMI 192 - AT - Central ExciseValuation - includibility - various charges like warehouse rent, transit insurance, clearing and forwarding charges, bank charges, 4.5% on money locked-up on the cost of filament yarn, handling charges, waste accrual and appropriation of sale proceeds on waste - Department was of the view that the appellant has not included certain expenses/costs to arrive at the cost of the raw materials/filament yarn for discharging duty - Natural Justice - Held that: - It is cardinal principal of law and jurisprudence that a defendant who is charged with infraction of law should not only be put to notice but also the documents relied upon for such charges should made be available to him. It emerges that higher assessable value including 18 elements in respect of goods cleared and manufactured by appellant to Dunlop India during the period of dispute was solely based on a telex message from the latter and which was apparently recovered from the latter during the course of investigation - It is evident that while some other documents were enclosed and provided to appellant at the time of issue of SCN, the said telex message had not been supplied. It is further seen that even after the appellant's request for copy of this purported telex message, the department could not provide the same - it transpired that the authorities concerned refused to take cognizance or rely upon the said letter of Dunlop. Even the request to allow cross examination of representative of M/s. Dunlop India Ltd. with reference to aforesaid telex message was turned down. The duty liability upheld in the impugned order, based on a purported telex message which was never provided to the appellant, will therefore not sustain and will have to be set aside - appeal allowed - decided in favor of appellant.
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