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2010 (3) TMI 300 - HC - Central ExciseJudicial discipline- Show cause notices came to be issued to the petitioner periodically alleging that the RDC are includible in the assessable value of the vehicles in terms of Section 4(1)(b) of the Central Excise Act, 1944 read with Rule 5 of the Central Excise Valuation Rules, 2000 for the period from July, 2000 to April, 2005. Commissioner (Appeals) uphold the order. Decision on same issued by co-ordinate bench of Tribunal not followed and matter not referred to larger bench. Tribunal in earlier order holding in favour of appellant but present order taking different view through issue involved same. View taken by Tribunal in present case not correct. Held that-Impugned order set aside. Matter remanded for fresh decision. Reference to Larger Bench to be made if contra view taken in de novo order.
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