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2019 (1) TMI 1422 - AT - Central ExciseValuation - inclusion of value of BFC in the assessable value of the Electrodes - no suppression of facts - extended period of limitation - scope of SCN - Held that:- The first appellate authority has not recorded proper reasons: on the one hand, the first appellate authority holds that the adjudicating authority having not decided the classification, the Show Cause Notice as well as the Order-in-Original are not sustainable; on the other hand, allows the appropriation of the duty paid by the assessee voluntarily; which appear to be contradicting each other. Only when there is a liability towards duty can the authorities order for appropriation. The matter requires re-adjudication by the adjudicating authority who shall pass a fresh Order after affording reasonable opportunities to the assessee, for which reason the impugned Order is set aside - appeal allowed by way of remand.
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