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2024 (5) TMI 519 - CESTAT HYDERABADValuation adopted by the Respondent when the goods were cleared from their depots - Adoption of lower assessable value while clearing the goods from their depots and realising higher value of the sales taken up by them from their depot - Contradictory findings - period 2006 to 2011 on 27.12.2011 - extended period of limitation - HELD THAT:- Since the findings of the Adjudicating Authority in the OIO and the findings of the Commissioner (Appeals) are contradictory in many places, in the interest of justice, the matter has to be remanded to the Adjudicating Authority to verify all these facts properly. The Respondent should be given copies of all the relied upon documents irrespective of whether the extract has been taken from Respondent’s own record or they have been taken from some other source. After this, principles of natural justice should be followed and the Adjudicating Authority should pass a detailed and considered Order, both on merits as well as on account of limitation. Appeal allowed by way of remand.
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