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2019 (11) TMI 237 - AT - Central ExciseValuation - semi-finished ‘PVC compound’ and ‘PVC sheet’ supplied to their own manufacturing units for ‘cables’ and ‘wires’ at Urse - enhancement of value - HELD THAT:- The arbitrary loading of 15% on the assessable value computed by the appellant is not in accordance with law. It is an admitted fact that the CAS-4 statements, submitted during the course of adjudication, were not tested for its validity and in the light of the referred circular should have been the basis for assessment to duty. Having failed to do so, it is necessary that this deficit must be rectified. Matter remanded back to the original authority to consider the several claims of the appellant - appeal allowed by way of remand.
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