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2019 (5) TMI 1455 - CESTAT AHMEDABADValuation - for some un-used excess cylinder appellant have raised debit notes towards liquidator damages to the buyers - demand of duty on value of the debit notes considering the same as extra consideration towards supply of finished goods - HELD THAT:- Though the CA certificate was produced before the lower authority, the books of account such as parties’ ledger, profit-loss account, balance sheet etc. were not produced, for this reason the lower authority has not accepted the CA certificate - We agree with the lower authority that merely with the CA certificate it cannot be established that the amount of debit notes was not recovered. The matter needs to be re-considered for verification of the facts that whether the appellant has cancelled the debit notes and consequently no amount was recovered by them from the buyers - Appeal allowed by way of remand.
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