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2010 (11) TMI 8 - SC - Central ExciseValuation - consideration of landed cost of inputs - allegation of undervaluation -receipt of inputs under-valued landed cost by not including the element of landed cost of inputs incurred on account of Sales Tax, Octroi, Freight, Insurance, loading, unloading and handling charges. - receipt of price compensation in terms of inputs at reduced landed cost - Held that: - The Certificate issued by Chartered Accountant, points out freight charges incurred by M/s. Aurangabad EL for getting material from Bajaj to M/s. Aurangabad EL, as well as loading and unloading charges, consumables overheads and profit. If such payment was made, then the whole premises on which show cause notice issued pales into insignificance - the certificate and other papers filed before the tribunal may be after the appeals were heard and reserved for judgment - matter remanded
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