Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2003 (5) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (5) TMI 62 - SCH - Central ExciseValuation - Rate of duty - Held that:- in answer to the show cause notice the respondent could have raised the dispute with regard to the rate and calculation of the duty as well as the valuation of the goods in question - Since the Tribunal has merely directed a remand of the matter, we do not interfere with the order but make it clear that the Commissioner (Appeals) will rehear the matter as directed by the Tribunal and will allow the parties to raise all issues as regards the valuation as well as the rate and calculation of duty - Decided in favour of assessee.
|