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2017 (12) TMI 383 - AT - Central ExciseValuation - to be valued under section 4 or 4A? - Revenue found that the appellant had been packing and selling their product in 2 kg and 5 kg packings and clearing the same after putting in cardboard cartons and gunny bags - in the SCN, the allegation is that the packing of 2 kg and 5 kg was intended for bulk sale to certain buyers for their industrial use or to the panwala for use in making of pan and for selling smaller quantity to its consumers - the appellant have categorically denied that the packages are sold to the gutka manufacturers - Held that: - it is necessary for lower authorities to verify the facts afresh in the first instance to establish clear factual matrix in the case - matter is remanded back to the original adjudicating authority to clearly establish the facts from the statutory and other records and thereafter pass a fresh order - appeal allowed by way of remand.
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