Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 985 - CESTAT MUMBAIValuation of goods - whether the cost of transportation + transit insurance have been included in the assessable value of the chassis fitted with engine supplied by Tata Motors - Held that:- Instead of doing the necessary verification, the adjudicating authority has unnecessarily proceeded to adjudicate the matter without verifying the facts and expecting that it is the Tribunal’s job to verify these facts and not that of the adjudicating authority. We strongly condemn this approach of the adjudicating authority. When a certificate is produced duly certified by the Chartered Accountant, it was the responsibility of the adjudicating authority to consider and accept the same. If he had any doubt about the voracity of the certificate, then he could have got the same verified through the jurisdictional excise authorities at Jamshedpur, which has not been done in the instant case. Therefore, we set aside the impugned order and remand the matter back to the adjudicating authority to conduct necessary verification of the claim of the appellant that the cost of transportation and transit insurance has already been included by M/s Tata Motors in respect of chassis fitted with engine supplied to the appellant. - Decided in favour of assessee.
|