Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 790 - AT - Central ExciseValuation - includibility - freight element - Held that: - the goods were cleared on ex factory basis and no central excise duty has been paid on the freight element - From the order of the adjudicating authority, it is evident that it has applied the Board circular dated 23.8.2007 incorrectly because on one hand there is a finding given that the goods have been cleared on ex factory basis and on the other it has proceeded to examine the three conditions in the said circular which relate only where the place of removal is not the factory gate. Since the facts need to be amply clear and accordingly the law has to be applied, the order of the Commissioner (Appeals) remanding the matter to the adjudicating authority is modified to the extent that the adjudicating authority would bring out the relevant facts clearly and pass a fresh order in accordance with law - appeal allowed by way of remand.
|