Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 756 - AT - Central ExciseRecovery of Central Excise Duty - ascertainment of the correct assessable value of ‘automotive tyres’ cleared for the ‘replacement segment’ market - case of Revenue is that appellant had contractually undertaken to discharge duty liability on ‘automotive tubes’ and failure to do so upon alteration of assessable value had been brought out in the impugned order - HELD THAT:- This matter is before us consequent to fresh adjudication directed by the Tribunal; in the remand order, the manner in which ascertainment of claim of the appellant was to be dealt with had been spelt out. That order had not been complied with by the adjudicating authority. A change of guard in the office of the adjudicating Commissioner did not discharge the onus devolving on that authority to carry out the adjudication in conformity with the remand order. That the law must prevail could not have been unknown to departmental officers, that the statute does not contemplate collection of duty beyond the authority of law does not have to be stated and that convenience of presumption of non-payment of taxes is, surely, anathema to responsible tax administration is an article of faith not alienable by the State. There are no option other than to set aside the impugned orders. Learned Senior Counsel submitted that it would be possible to establish the veracity of their claim of actual assessable value, in the manner undertaken earlier, within six months. Accordingly, the adjudicating authority is directed to issue appropriate directions to the jurisdictional field formations to report on the reconciliation within that time frame and, thereafter, adjudicate the show cause notice. Appeal allowed by way of remand.
|